A Department Store's Accounts Showed the Following at the End

A department store's accounts showed the following at the end of the period: $\begin{array} { | l | l | l | } \hline & \text { At Cost } & \text { At Retail } \\\hline \text { Beginning inventory } & \$ 120 & \$ 160 \\\hline \text { Purchases } & 240 & 340 \\\hline \text { Sales } & 430 & ( 500 ) \\\hline \text { Markdowns } & 60 & \\\hline \text { Markdown cancellations } & 10 & \\\hline \text { Additional mark-ups } & 120 & \\\hline \text { Additional mark-up cancellations } & 20 & \\\hline\end{array}$
Using the above data, apply the retail inventory method to compute the approximate average cost (LCM) for the ending inventory. $___________________.