Shipping and taxes, but still a pretty decent deal.
http://palmettostatearmory.com/federal-308-175gr-sierra-gold-medal-20rds-3-boxes-magpul-pmag-gen-m3-7-62x51-magazine-3-mags.html
Midway has Nikon P22 for $109 and change
http://www.midwayusa.com/StaticAppPages/20140319-leads_page.htm?cm_mmc=pe_weekly-_-hotbuy-_-full_nikon_prospects_20140319_1-_-Text
LE model is the law enforcement model, SP is the sporter model. No structural difference as far as I know. Older LE models has the restricted roll mark on the side