A project has 111 activities. At the end of period 4, it has been reported that activity A is 100% completed, activity B is 100% completed, activity C is 50% completed, and activity D is 80% completed. The budgeted costs for these activities are shown in the following table. Activity A B D Total Budgeted Cost($) 20 15 100 35 According to the project plan, the cumulative budgeted cost at the end of period 4 is $110 and the total project budgeted cost is $320. On the other hand, the cumulative actual cost at the end of period 4 is reported to $150. Assuming the rest of the project will continue at the CPI of 1, at the end of period 4, the project cost at completion is estimated to be $