Last month, Alpha Corporation had a total of 68,000 equivalent units for materials and 56,000 equivalent units for conversion costs. Over the course of the month, the firm completed and transferred out 38,000 units, and the remaining work in process was 60% complete. During the same period, Beta Manufacturing had a total of 76,000 equivalent units for materials and 60,000 equivalent units for conversion costs. Over the course of the month, the firm completed and transferred out 41,000 units, and the remaining work in process was 50% complete. Given these figures, which of the following statements is accurate?

• A
• :
• Alpha had 7,000 more physical units for conversion costs than Beta.
• B
• :
• Alpha had 8,000 more physical units for conversion costs than Beta.
• C
• :
• Alpha had 7,000 fewer physical units for conversion costs than Beta.
• D
• :
• Alpha had 8,000 fewer physical units for conversion costs than Beta.