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.
In addition, if the foal is a colt and is more than 6 months old he should be gelded before returning to his mother after weaning as they can be fertile as youngs as 7-8 months of age and have no qualms about who they breed.oal heat, or the first heat cycle after delivering a foal, usually starts at day 5-7 after delivery. It may begin later but most mares are in season by at least day 10. It la â¦ sts as long as any other heat...usually 5-6 days. After this first heat cycle most mares will cycle every 21-22 days.