question: What is the FIPS code for the municipality that has an area of 114.76 sq mi (297.23 sq km) and had a 2010 population of less than 166,327?
answer: SELECT AVG(fips_code) FROM table_name_70 WHERE area = "114.76 sq mi (297.23 sq km)" AND population__2010_ < 166 OFFSET 327
context: CREATE TABLE table_name_70 (fips_code INTEGER, area VARCHAR, population__2010_ VARCHAR)