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.
The FAFSA will be available earlier. Currently, students cannot complete a FAFSA for the upcoming school year until January 1. For example, for the 2016â17 school year, an applicant cannot complete a FAFSA until Jan. 1, 2016.Beginning with the 2017â18 school year, applicants will be able to complete a FAFSA as early as October 1 of the previous year. (See table.) 2.urrently, in addition to other information, FAFSA applicants (and their parents, if applica ble) must report the prior yearâs income information. For example, for the 2016â17 school year, applicants must report income information for 2015âthe tax year before the beginning of the school year.