Okay, I can't resist......

Hybrid A

(26,000 ears per ac) x (12 rows per ear) x (40 krnls per row) = 12,480,000 kernels per ac

    At  75000 kernels per 56-lb bu; yield = 166.4 bu/ac

Hybrid B

(26,000 ears per ac) x (18 rows per ear) x (40 krnls per row) = 18,720,000 kernels per ac

   At 120000 kernels per 56-lb bu; yield = 156 bu/ac

Test weight contributes nothing to these calculations.  Hybrid A simply has heavier kernels (75000 per 56-lb bu) than Hybrid B (120000 per 56-lb bu). The difference in kernel weight is enough to compensate for Hybrid A's fewer number of kernels per acre.

Happy Thanksgiving,