Use the following purchase and sales information to answer the following question

	# of Units	Unit Cost (or Sales Price)
Beginning Inv.	150	2
1/10 Purchase	80	6
1/12 Purchase	40	3
1/15 Sale	120	110
1/20 Purchase	20	7
1/21 Sale	60	200

using the FIFO perpetual inventory system, what was the amount for COGS for the 1/21 Sale?