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.
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).