E23 (Dollar Value LIFO) Sisko Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Siskos records. Date Price Index Ending Inventory Ending Inventory At At Base Prices Dollar-Value LIFO 12/31/11 105 $92,000 $92,600 12/31/12 ? $98,000 $99,200 Instructions Calculate the index used for 2012 that yielded the above results