Waterway Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Waterway' records. Price Ending Inventory Ending Inventory Date Index December 31, 2020 105 at Base Prices $92,640 at Dollar-Value LIFO $91,050 December 31, 2021 ? 97,640 96,700 Calculate the index used for 2021 that yielded the above results. Index used for 2021 117