Zarek Co. adopted the dollar-value LIFO inventory method as of January 1, year 2. A single inventory pool and an internally computed price index are used to compute Zarek’s LIFO inventory layers. Information about Zarek’s dollar value inventory follows: Date At Base Year Cost At Current Year Cost 1/1/year 2 $ 110,000 $ 110,000 year 2 layer $ 40,000 $ 70,000 year 3 layer $ 70,000 $ 140,000 What is the price index used to compute Zarek’s year 3 dollar value LIFO inventory layer?