Detailed Instructions: In this task, you need to answer the given multiple-choice question on the physics. Classify your answers into 'a', 'b', 'c', 'd', and 'e'.
Q: Problem: if 12 men can reap 120 acres of land in 36 days , how many acres of land can 44 men reap in 54 days ?
Options: a ) 820 acres , b ) 660 acres , c ) 620 acres , d ) 720 acres , e ) 920 acres
A:
b