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.
Federal FAFSA deadline. The federal deadline is your last chance to submit the FAFSA each year. If you still need financial aid for the 2017-18 school year, you can submit the form until June 30, 2018. Although work-study dollars and most state and institutional aid have already been awarded for 2017-18, thereâs still time to qualify for federal grants and student loans.