I would leave it at 60mm. I've always gone by this guide from Team-Integra when choosing an exhaust size.

2-1/4" up to 210HP @ the flywheel (about 180-185 whp)

2-3/8" (60mm) up to 235HP @ the flywheel (about 200-207 whp)

2-1/2" up to 265HP @ the flywheel (about 225-235 whp)

2-3/4" up to 325HP @ the flywheel (about 275-285 whp)

3" big for big HP (Forced Induction: > 275 whp)