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 in college right now and havenât filled out this yearâs FAFSA, itâs not too late. You can fill out the 2016-17 form as late as June 30, 2017 and possibly qualify for aid retroactively. But donât use that flexibility as an excuse to procrastinate.