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.
Selection of mares for foal heat breeding should be based on meeting these minimum criteria to optimize success. Strategies For Breeding Mares on Foal Heat. Breeding mares on foal heat is not a recipe-driven event. Each mare must be treated as an individual and the conditions of her foaling considered. In general, young mares with uncomplicated foaling are better candidates for breeding on foal heat than older mares that have previously delivered several foals. A general approach to breeding mares on foal heat starts in the week after foaling. First, all mares should be examined no later than 6-8 days after foaling.