Q 16.21:In March, Zeus Inc. had a total of 120,400 equivalent units for materials and 98,200 equivalent units for conversion costs. During the month, the firm completed and transferred out 81,000 units, and the remaining work in process was 80% complete. Also during March, Jupiter Industries had a total of 135,000 equivalent units for materials and 109,500 equivalent units for conversion costs. Over the course of the month, the firm completed and transferred out 86,500 units, and the remaining work in process was 50% complete. Given these figures, Zeus had ________ physical units for conversion costs than Jupiter.

A : 11,300 fewer

B : 7,270 fewer

C : 7,270 more

D : 11,300 more