E8-23B (Dollar-Value LIFO) Sandberg Company has used the dollar-value LIFO method for inventory cost determination for many years. The following data were extracted from Sandbergs records. Price Ending Inventory Ending Inventory Date Index at Base Prices at Dollar-Value LIFODecember 31 2013 104 $23000 $24150December 31 2014 ? 24250 25500InstructionsCalculate the index used for 2014 that yielded the above results.