At the start of the month, Uno Inc. had 38,000 units of beginning work in process that were 65% complete. Over the course of the month, the firm completed and transferred out 82,900 units, and at the end of the month, it had 29,400 units in ending work in process that were 50% complete. In comparison, Topco Inc. began the month with 41,200 units of beginning work in process that were 60% complete. Over the course of the month, it completed and transferred out 80,100 units, and at the end of the month, it had 30,200 units in ending work in process that were 40% complete. Both firms add 60% of materials at the beginning of the process and the remaining 40% when the units are 45% complete. Both firms also add 50% of conversion costs at the beginning of the process and the remaining 50% when the units are 100% complete. According to these figures, Uno has

• A :

  2,400 more equivalent units of production for conversion costs than Topco.

• B :

  9,225 fewer equivalent units of production for conversion costs than Topco.

• C :

  1,600 more equivalent units of production for conversion costs than Topco.

• D :

  4,600 more equivalent units of production for conversion costs than Topco.