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 you are filing a federal income tax return, we recommend that you complete the tax return first before filing the FAFSA. If you wish to be considered for as many funding opportunities as possible, we strongly urge you to have the FAFSA filed by April 15th.