Company X presents the following information:

• Beginning inventory of Finished goods: $120000
• Ending inventory of Finished goods: $60000
• Beginning inventory of Work in progress: $150000
• Ending inventory of Work in progress: $90000
• Direct materials used in production: $30000
• Direct Labor and overhead costs: $180000

Based on the information above, determine the cost of goods sold (COGS) for the period.