On April 1, Histron Corporation had 10,000 units of work in process in Department A that were 100% complete with respect to material costs and 20% complete with respect to conversion costs. During April, 80,000 units were started in Department A and 85,000 units were completed and transferred to Department B. The work in process at the end of April was 100% complete with respect to materials costs and 40% complete with respect to conversion costs. By what amount would the equivalent units for conversion costs for April differ if the FIFO method were used instead of the weighted-average method?
A.10,000 decrease
B.8,000 decrease
C.4,000 decrease
D.2,000 decrease