A company has the same variable costs per unit, the same fixed costs in total, and the same selling price in Years 1 and 2. Production and sales volume for the 2 years are as follows: Year 1 Year 2 Production (in units) 50,000 30,000 Sales (in units) 40,000 40,000 Which year would give the highest net income using variable costing?

Group of answer choices

Year 2

Year 1

Both years would give the same income using variable costing