On May 1, Orbit Corp. had 20,000 units of work in process in Department A (completion rate: material 100% and conversion 40%). During May, the total number of units started and the total number of units completed and transferred to Department B were 150,000 and 160,00Q respectively. Work in process on May 31 was 100% complete with respect to material costs and 50% complete with respect to conversion costs By what amount would the equivalent units for conversion costs for the month of May differ if the FIFO method were used instead of the weighted-average method? (SHOW YOUR COMPUTATIONS)

1) 10,000 decrease

2) 6000 decrease

3) 4000 decrease

4) 8,000 decrease

5) 5000 decrease