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.
1 (Ex: If a foal is 4 months of age, it should be consuming at least 4 pounds of feed per day.) Keep in mind that beyond two months of age, the damâs milk is not sufficient to maintain adequate growth. 2  The foal should also have access to high quality forage, loose salt and fresh, clean water. (Ex: If a foal is 4 months of age, it should be consuming at least 4 pounds of feed per day.) Keep in mind that beyond two months of age, the damâs milk is not sufficient to maintain adequate growth. 2  The foal should also have access to high quality forage, loose salt and fresh, clean water.