Queens Company produced 300 units in year one and sold 260 units in that year. In year two, it produced 260 units and sold 300 units. Total fixed overhead was the same in years one and two. Under variable costing, when will the cost of goods sold have to be computed using more than one step (the longer way)?

a. In years one and two c. In year two only b. In year one only d. It is not required in either year