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.
Notice that the fixed manufacturing overhead cost has not been included in the unit cost under variable costing system but it has been included in the unit cost under absorption costing system. This is the primary difference between variable and absorption costing.