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Use the following digital camera purchase and sales information # of Units Unit Cost (or Sales Price) Beginning Camera Inv. 150 5 1/10 Purchase 80

Use the following digital camera purchase and sales information

# of Units Unit Cost (or Sales Price)
Beginning Camera Inv. 150 5
1/10 Purchase 80 4
1/12 Purchase 100 1
1/15 Sale 120 100
1/20 Purchase 20 1
1/21 Sale 40 100

If used LIFO perpetual inventory system, what was the amount for COGS for the 1/21 Sale?

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