You must understand fixed overhead expenses in order to understand absorption costing and variable costing. Fixed overhead consists of expenses that do not change with your level of production. Examples of fixed overhead include rent, insurance, wages for permanent full-time employees, and lease payments on equipment.
Whereas it may be safe to start a horse as early as two years of age, you must reasonably moderate the demands you are about to place on the developing horse. One hour of riding work may be just fine for a fully developed horse, but it is most often unacceptable for a two-year old.
A foal will begin to eat hay, grass and grain alongside the mare at about 4 weeks old; by 10â12 weeks the foal requires more nutrition than the mare's milk can supply. Foals are typically weaned at 4â8 months of age, although in the wild a foal may nurse for a year.