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.
No, you should file the FAFSA as soon as possible after January 1 each year. You may use estimated tax figures by indicating on the FAFSA that you 'Will File', but have not yet done so. Remember, some financial aid funds are quite limited and are awarded to eligible students on a first come, first served basis.