The Boxwood Company sells blankets for $60 each. The following was taken from the inventory records during May. The company had no beginning inventory on May 1.

Date Blankets Units Cost

May 3 Purchase 5 $20

10 Sale 3

17 Purchase 10 $24

20 Sale 6

23 Sale 3

30 Purchase 10 $30

Assuming that the company uses the perpetual inventory system, determine the cost of goods sold for the sale of May 20 using the LIFO inventory cost method.