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.
The ones that have neck sweat censors do not work on mini Shetlands. Actual foaling tips The gestation time for a horse is approximately 11 months, or 340 days but in miniatures it can be as early as 315 days, we have found that 326 days would be a good average.his also gives the foal immunity which is important. You need to have all the preparations made and ready to go about 2 weeks before the first birth is expected; you never know when it might happen early. Have a clean stable prepared with clean, dry straw bedding.