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.
Key Terms. Learning Objectives. After completing this tutorial you should be able to: 1. understand the calculation of: (1) unit cost, (2) cost of goods sold, (3) ending inventory, and (4) net income using absorption and variable costing. 2. be able to reconcile the difference between absorption costing and variable costing net income. 3. prepare and use segmented income statements using a variable costing approach. Table of Contents. Overview Previous tutorials discussed the difference between product cost and period cost.