A quick search on Google indicates the bottom of the line Ford in 1931 was $385 and the bottom of the line 2015 Ford (a Fiesta) is $13,965 so that works out to 36.3. If you go with the top of the line in 1931 - a dual cowl town car - $1,200 vs. the Expedition in 2015 at $44,585 you get 37.1. Split the difference you get 36.7...not 78.
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