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 normal horse birth will take 15 to 45 minutes. Baby horses are normally born front feet first with the head between the legs. If part of the foal is showing and it is not positioned front feet first, call a veterinarian immediately.aking care of a pregnant horse until the mare gives birth is crucial, and will span eleven months. Once the mare is ready to give birth, it is then essential to know how a newborn foal should behave and develop. Newborn baby horses are fragile for the first few hours, and its important to know how to care for a foal.