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.
We submitted my son's last night, and it was processed today. I was impressed-- and also relieved as we had listed schools alphabetically, not considering that some have a Feb. 1 deadline and some a Feb. 15 deadline. If you are going to submit FAFSA to more than 10 schools, I in retrospect recommend listing schools by earliest deadlines!