Vaughn Corporation began operations on December $1,2024.$ The only inventory transaction in $2024$ was the purchase of inventory on

December $10,2024,$ at a cost of $$24$ per unit. None of this inventory was sold in $2024.$ Relevant information is as follows.

Ending inventory units

December $31,2024$

$180$

December $31,2025,$ by purchase date

December $2,2025$

$180$

July $20,2025$

$50,230$

During the year, the following purchases and sales were made.

The company uses the periodic inventory method Calculate the price index for $2025.$ Assume that the December $2,2025,$ purchase cost is the current cost of inventory. $($Hint: The beginning inventory is the base layer priced at $$24$ per unit.$).$