Vaughn Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Vaughn' records. Date December 31, 2020 December 31, 2021 Price Index 105 Ending Inventory at Base Prices $92,520 97,520 Ending Inventory at Dollar-Value LIFO $87,250 93,300 ? Calculate the index used for 2021 that yielded the above results. Index used for 2021