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.
Udder distension begins 2-6 weeks prior to foaling. Relaxation of the muscles of the croup 7-19 days prior to foaling; relaxation around the tail head, buttocks, and lips of the vulva. Teat nipples fill 4-6 days prior to foaling. Waxing of the teats 2-4 days before. Waxing (or wax beads) refers to the colostrum (first milk) which appears at the end of the teats. Dripping of colostrum 24-48 hours before foaling. Loss of colostrum may result in an inadequate supply for the newborn foal.