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.
What is your idea of broke? No horse is fully trained in a week and a half. That is nothing to brag about. The average person can have any horse accepting weight in a day, and halfway green broke within a week and a half. To actually TRAIN a horse takes a helluva lot longer then that. I started training my Paint filly last May when I bought her.