The incubation period averages 8-12 hours, after which diarrhea and abdominal cramps begin. C. perfringens symptoms usually persist for one day. A severe complication, necrotic enteritis (also known as pig-bel syndrome), can develop if large numbers of bacteria are ingested.
Variable costing is a costing system under which those costs of production that vary with output are treated as product costs. This would usually include direct materials, direct labor and variable portion of manufacturing overhead. Fixed manufacturing cost is not treated as a product costs under variable costing.
Your fixed manufacturing costs are $7 per unit produced ($21,000 Ã· 3,000 units). Absorption costing requires you to assign $3,500 of fixed manufacturing costs to ending inventory ($7 x 500 units). The next table outlines the profit in Year 1, comparing variable and absorption costing.