Whispering Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Whispering records. Date Price Index Ending Inventory at Base Prices Ending Inventory at Dollar-Value LIFO December 31, 2020 105 $92,400 $95,650 December 31, 2021 ? 97,400 101,450 Calculate the index used for 2021 that yielded the above results. Index used for 2021