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.
One to two weeks before the EFD, a clean place for the mare to foal should be prepared. Once it is ready the mare should be moved there immediately so that she has time to become familiar and comfortable with her new surroundings. If the foaling area is to be a stall it is preferable for the measurements to be 16X16.hus, it is important to understand what is normal when it comes to the foaling process so that a problem can be recognized and dealt with promptly. The normal gestation length in mares ranges from 335 to 345 days with an average of 340 days.