Excerpts from Dowling Company's December 31, 2013 and 2012, financial statements and key ratios are presented below (all dollar values are in millions): 2013, 2012 ~~ Accounts receivable (net) $37, 15; Net sales $200, 82; Cost of goods sold $118, 103; Net income $37, 20. Inventory turn over 5.90; Return on assets 12.0%; Equity Multiple 2.53. What is Dowling's average inventory balance for 2013 (rounded)?