Windsor Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Windsor' records. Date December 31, 2020 December 31, 2021 Price Ending Inventory Index at Base Prices 105 $92,310 ? 97,310 Ending Inventory at Dollar-Value LIFO $96,300 101,900 Calculate the index used for 2021 that yielded the above results. Index used for 2021