The table below represents the costs of producing sneakers.

$\backslash$table$[[$Quantity$,$Fixed Cost,Variable Cost,Total Cost,Average Fixed Cost,Average Variable Cost,Average Total Cost$],[12,$$$111,$$$10,$$$121,?,?,],[17,$$$111,$$$60,$$$171,?,?,],[22,$$$111,$$$110,$$$221,?,?,],[27,$$$111,$$$160,$$$271,?,?,],[32,$$$111,$$$210,$$$321,?,?,]]$

Find the average total cost for producing $27$ sneakers. Round your answer to the nearest cent.