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: $\begin{array}{|l|r|r|}\hline& \text { At Cost } & \text { At Retail } \\\hline\text {Beginning inventory.}& \$ 120 & \$ 160 \\\hline \text {Purchases.}&240 & 340 \\\hline \text {Sales.}&430 & \\ \hline\text {Markdowns.}& 60 & \\\hline \text {Markdown cancellations.}&10 & \\\hline \text {Additional mark-ups.}&120 & \\\hline\text {Additional mark-up cancellations.}& 20 & \\\hline\end{array}$

Using the above data,apply the retail inventory method to compute the approximate average cost (LCM) for the ending inventory.$___________________.