Enemy Number One --Dickeson

You see, Jim was a cost accountant for a printing company. He believes in job cost accounting—absorption costing. Two fish would have cost them $5,000! But Fred (who might be a shirttail cousin of Glenn, Sandy or Sam) realizes that all the expenses of that two-week fishing period of time were spent catching that single salmon. Fred knows that period expenses are spread over all deliverable product produced in that period of time. If they had caught a hundred salmon in those two weeks, the period expense per fish would have been $25.