Laurel’s is a retail clothing store that specializes in evening gowns. Its owner, Laurel Gamm, wants to capture a 25 percent share of the local market. In order to do so, she estimates that the average selling price of a gown should be no more than $532. Laurel currently requires a 40 percent markup on all of her gowns. If she wishes to maintain that markup percent, what is the average target cost for an evening gown?