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.
Signs that your mini mare is preparing to foal: 1  one to two weeks prior to foaling we notice our mares rolling more often. 2  watch for any changes in her milk sac, heat and increase in size. 3  Some mares begin bagging up weeks prior to delivery, others wait until the last minute. 4  check the consistency of the milk too.