3. RusenasCorp, 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 RusenasCorp: a. Reproduce an absorption costing income statement for RusenasCorp assuming there are no variances. b. What would RusenasCorp's net operating income be if it used a variable costing system