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.
BIG NEWS: The 2017â18 FAFSA will launch three months earlyâon October 1, 2016 instead of January 1, 2017. IF YOU PLAN TO ATTEND COLLEGE BETWEEN JULY 1, 2017 AND JUNE 30, 2018, COMPLETE THE 2017â18 FAFSA AS SOON AS POSSIBLE AFTER OCTOBER 1.