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.
Variable costing is a costing system under which those costs of production that vary with output are treated as product costs. This would usually include direct materials, direct labor and variable portion of manufacturing overhead. Fixed manufacturing cost is not treated as a product costs under variable costing.
To understand how the difference in treatment of fixed manufacturing overhead cost changes the net operating income figures of two costing systems, we need to prepare two income statements, one under variable costing and one under absorption costing.