Absorption costing treats fixed manufacturing overhead as a product cost (included in inventory on the balance sheet until sold), while variable costing treats fixed manufacturing overhead as a period cost (expensed on the income statement as incurred)
The 2023 review by Shin and colleagues at Chung-Ang University in International Wound Journal is unusually direct about the delivery problem

[Ingredients] Purified water, propanediol, glycereth-26, isopentyldiol, glycerin, butylene glycol, 1,2-hexanediol, niacinamide, polyglycerin-3, carbomer, ammonium acryloyldimethyltaurate/VP copolymer, tromethamine, canola oil, polyglyceryl-10 laurate, helianthus annuus (sunflower) seed oil, polyglyceryl-4 laurate, dipropylene glycol, betaine, meadowfoam seed oil, polyglyceryl-10 stearate, argania kernel oil, fragrance, adenosine, disodium EDTA, sodium polyacrylate, sodium hyaluronate, glyceryl acrylate/acrylic acid copolymer, PVM/MA copolymer, glutathione (50 ppm), sodium surfactin, Lactobacillus/Soybean Ferment Extract, Lactobacillus/Rice Ferment, Lactobacillus/Ginseng Root Ferment Filtrate, Yeast/Coix Seed Ferment Filtrate, Yeast/Potato Extract Ferment Filtrate, Sodium DNA, Artichoke Leaf Extract, Ethylhexylglycerin, Hydrolyzed Hyaluronic Acid, Hydroxypropyltrimonium Hyaluronate, Rosa Damascena Flower Extract, Pentylene Glycol, Sodium Hyaluronate Crosspolymer, Sodium Acetylated Hyaluronate, SH-Oligopeptide-1 (0.01 PPM)

2008) and why larger doses can be tolerated