On March 1, Portland Company had 40,000 units of work in process in Department A, which were 100% complete as to material costs and 40% complete as to conversion costs. During March, 160,000 units were started in Department A and 200,000 units were completed and transferred to Department B. Work in process on March 31 was 100% complete as to material costs and 50% complete as to conversion costs. By what amount would the equivalent units for conversion costs for the month of March differ if the FIFO method were used instead of the weighted-average method