On January 1, 2025, Bonanza Wholesalers Inc: adopted the dollar-value LFO inventory method for income tax and external financial reporting: purposes. However, Bonanza continued to use the FIFO inventory method for internal accounting and management purposes, In applying: the LIFO method, Bonanza uses internal conversion price indexes and the multiple pools approach under which substantially identical imventory items are grouped into LIfO inventory pools. The following data were available for inventory pool no. 1 , whikh commeises products A and B, for the 2 vears following the adoption of tifo Prepare a schedule to compute the internal conversion price indexes for 2025 and 2026. Round indexes to two decimal places. Prepare a schedule to compute the inventory amounts at December 31, 2025 and 2026, using the dollar-value LFO inventory method. FIFO Basis per Records