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.
It is important to file your FAFSA before the priority deadline. In doing so you will have more options for aid. The FAFSA is available on January 1 and only needs to be completed once a year. The award year begins in fall and ends at the close of summer term.If applying for summer aid, complete the current year FAFSA.he priority deadline for completing the FAFSA is March 15. Once you have submitted the FAFSA the information is processed by the United States Department of Education and sent to the individual schools of your choice. If you have been offered merit aid, you must submit the FAFSA before it can be disbursed.