Variable costing uses fixed overhead as a lump sum, rather than a per-unit, expense. Under this method, you include all your variable costs such as supplies, raw materials and shipping. You add the full cost of fixed overhead for the period. You do not figure these expenses on a per-unit basis.
Change #1: You'll be able to submit your FAFSA earlier than in the past. 1  You can file your 2017â18 FAFSA as early as Oct. 1, 2016, rather than beginning on Jan. 1, 2017. 2  The earlier submission date will be a permanent change, enabling you to complete and submit a FAFSA as early as October 1 every year.
If youâre worried about gathering information to complete the FAFSA in time to meet this deadline, donât be. Beginning with the 2017-18 FAFSA, youâll be able to apply as early as October 1 (instead of January 1 as you may have done in the past). This earlier submission date will give you more time to complete the FAFSA before college deadlines approach, which means more time to compare schools and more certainty.