3. Rusenas Corp. a manufacturer of Lithuanian Diving Team Caps, uses a practical capacity measure of 75,000 units. Assume there is no beginning inventory, ending finished goods inventory was 5,000 units, and assume the following information about Rusenas Corp Budgeted Fixed Costs $ 675,000 Variable Mfg. Cost per unit $ 5.00 Sales Price $ 20.00 Units Produced 75,000 Variable Nonmanufacturing $ 1.50 Fixed Nonmanufacturing $ 70,000 a. Reproduce an absorption costing income statement for Rusenas Corp assuming there are no variances. b. What would RusenasCorp's net operating income be if it used a variable costing system?