If 20 typists can type 38 letters in 20 minutes, then how many letters will 30 typists working at the same rate complete in 1 hour?  Choose one:
A) 63
B) 72
C) 144
D) 171
E) 400

Rationale: "20 typists can type 38 letters , so 30 typists can type = 38 * 30 / 20 38 * 30 / 20 letters can be typed in 20 mins . in 60 mins typist can type = 38 * 30 * 60 / 20 * 20 = 171 d is the answer"
Answer: D