On January 1, 2017, Flint Wholesalers Inc. adopted the dollar-value LIFO inventory method for income tax and external financial reporting purposes. However, Flint continued to use the FIFO inventory method for internal accounting and management purposes. In applying the LIFO method, Flint uses internal conversion price indexes and the multiple pools approach under which substantially identical inventory items are grouped into LIFO inventory pools. The following data were available for inventory pool no. 1, which comprises products A and B, for the 2 years following the adoption of LIFO.

		FIFO Basis per Records
		Units		Unit Cost		Total Cost
Inventory, 1/1/17
Product A		12,100		$49		$592,900
Product B		11,100		41		455,100
						$1,048,000
Inventory, 12/31/17
Product A		19,100		58		$1,107,800
Product B		11,100		42		466,200
						$1,574,000
Inventory, 12/31/18
Product A		15,100		65		$981,500
Product B		12,100		52		629,200
						$1,610,700

Compute the internal conversion price indexes for 2017 and 2018.