So the total number of parts is: 20×3t+60×2t= 180t (pieces),
Parts made by Xiao Zhang: old machine tool180t× 2 5 = 72t, new machine tool180t× 3 5 =108t.
Xiao Zhang's time: 72t÷20+ 108t÷60= 27 5 t,
Time difference between them: 27 5 t -(3t+2t)= 18 60, t= 3 4,
Therefore, the total number of parts: 20× 3t+60× 2t =180t =180× 34 =135 (pieces);
A: They each completed 135 parts.