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 national deadline for filling out the FAFSA is June 30, 2016, but states and colleges have individual deadlines. In some cases, the deadline is for sending in FAFSA; in others, it means the application has to be processed by a certain date. You should check to make sure which definition your school/state goes by.