The ‘B’ archetype is more likely to be closer to the ultimate source which would be an ‘exchequer/ treasury’ document. ‘A’/ Cotton-Otho would have been prepared from it to perform the function Hill proposes, the burh/ shiring of the reconquered areas. But, surely the final sentence/statement of ‘B’ “And to Worcester 1200 hides. To Warwick four and 2400 hides” which Hill proposes as being about the proposed organisation of the new Mercian ‘shires’ should actually, if it meant such, would actually be more congruent if appended to the formulae following ‘A’.