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.
Best Answer: Fillies normally come into season for the first time between the age of 12 to 15 months, or just after they are a year old.illies and mares can have foals safely at age 3- in fact, this is a common thing in the Amish community. The Amish even have a saying about horse breeding that goes something like a foal at 3, and the harness at 5' or words to that effect, which describes their philosophy towards horse breeding.