On 1/1/2024, Company A adopted the dollar value LIFO inventory method for income tax and external financial reporting purposes. The following data are available for inventory, which comprises products A, B and C: Inventory (1/1/2024) A B No. of Units 1,800 2,350 4,100 C Base-year Unit Cost No. of Units 1,950 18 18 3,100 16 3,280 What is the price index for 2025 approximately assuming the price index for 1/1/2024 is 1? Base-year Unit Cost 17 19 13 O a 1.088 O b. 1.102 O c. 1.118 O d. 1.129 Inventory (12/31/2024) Inventory (12/31/2025) No. of Units 2,300 3,400 3,570 Base-year Unit Cost 20 18 17