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CFA 难题 不知怎么理解

At the end of the year , a firm reported LIFO inventory of 100 and cost of goods sold of 320. If the LIFO reserve was 30 at the beginning of the year and 80 at year end, how much FIFO COGS?
Answer: 320-(80-30)=270
看了答案 没看懂 不知怎么理解

LIFO1-COGS+Purchase=LIFO2
FIFO1-COGS'+Purchase=FIFO2

求COGS‘

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