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.
According to the FAFSA website, you need to fill out and submit the form between January 1, 2016 and midnight Central Time, June 30, 2017 to be considered for federal aid for the 2016-2017 school year. If you need to make any corrections or changes to your FAFSA, they need to be in by Central Time, September 23, 2017.