Now that your boss has conducted your performance review, the time has come to discuss your raise. Currently, you earn $55,500 annually. Your boss has offered you a new salary of $67,200 annually. You know last year that the CPI was 104.1 and this year it sits at 106.6. Assess the salary offer, would you accept $67,200 or negotiate a higher raise?

Justify your decision with calculation. Solve with minimum 2 decimal points, do not round the values.