Sunland Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Sunland' records. Price Index Ending Inventory at Base Prices Ending Inventory at Dollar-Value LIFO Date December 31, 2020 105 $92,460 $99,850 December 31, 2021 ? 97,460 105,850 Calculate the index used for 2021 that yielded the above results. Index used for 2021