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.
Absorption costing is a costing system which treats all costs of production as product costs, regardless weather they are variable or fixed. The cost of a unit of product under absorption costing method consists of direct materials, direct labor and both variable and fixed overhead.
Assume you produce 5,000 units in a quarter. Under variable costing, each unit produced has a reported cost of $8 (that is, $5 plus $2 plus $1). The $10,000 in fixed costs, meanwhile, is treated as a separate quarterly expense.Under absorption costing, each unit has a reported cost of $10 -- $8, plus $2 worth of the fixed cost ($10,000 / 5,000 units = $2 per unit).If you bump production up to 8,000 units, your per-unit cost remains $8 under variable costing, but falls to $9.25 under absorption costing.he $10,000 in fixed costs, meanwhile, is treated as a separate quarterly expense. Under absorption costing, each unit has a reported cost of $10 -- $8, plus $2 worth of the fixed cost ($10,000 / 5,000 units = $2 per unit).