The incubation period averages 8-12 hours, after which diarrhea and abdominal cramps begin. C. perfringens symptoms usually persist for one day. A severe complication, necrotic enteritis (also known as pig-bel syndrome), can develop if large numbers of bacteria are ingested.
Absorption costing is a costing system which treats all costs of production as product costs, regardless weather they are variable or fixed. The cost of a unit of product under absorption costing method consists of direct materials, direct labor and both variable and fixed overhead.
Using the data from the example, with fixed costs of $10,000 per quarter, a $20 selling price and variable costs of $8, you get: $10,000 / ($20 - $8) = 834 units per quarter (rounded up). Because absorption-costing financial statements lump variable and fixed costs together, they can't be used for break-even analysis.he $10,000 in fixed costs, meanwhile, is treated as a separate quarterly expense. Under absorption costing, each unit has a reported cost of $10 -- $8, plus $2 worth of the fixed cost ($10,000 / 5,000 units = $2 per unit).