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.
1 The net operating income under variable costing systems is always higher than absorption costing system when inventory decreases. 2  When inventory increases, the fixed manufacturing overhead cost is deferred to inventory. 3  When inventory decreases, the fixed manufacturing overhead cost is released from inventory.ariable costing and absorption costing usually produce different net operating income figures. The reason is that the fixed manufacturing overhead cost is not treated the same way under two costing methods.