Problem 8-9 nary 1 2017 Stellar whalesalers Inc. adopted the dollar value LIFO inventory method for income tax and externa financial reporting purposes. However, Stellar continued to use the FIFO nventory me dd for internal accounting and manager purposes. In app ying the LIFO method, Stellar uses internal conversion price indexes and the multiple pools approach under which substantially dent cal inventory items are grouped into LIFinventory pools. The pool no. 1, which comprises products A and B, for the 2 years following the adoption of LIFO. lo ing data were available or inventory FIFO Basis per Records Unit Units Cost Total Cost Inventory, 1/1/17 Product A Product D 11,900 $46$547,400 414,200 $961,600 10,900 38 Inventory, 12/31/17 Product A Product E 18,900 10,900 55$1,039,500 436,000 1,475,500 40 Inventory, 12/31/18 Product A Product B 14,900 $908,900 583,100 $1,492,000 11,900 49 Compute the internal conversion price indexes for 2017 and 2019. (Round price index to 0 decimal places, e.g. 162.) 2017 2018 Conversion price index Compute the inventory amounts at December 31, 2017 and 2018, using the dollar-value LIFO inventory method. (Round answers to 0 decimal places, e.g. 5,620.) 2017 2010 Inventorys