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.
As long as none of the schools on your list require the CSS PROFILE, the application process is pretty simple. All you need to do is complete the FAFSA as soon as possible after January 1 of the year you plan to enroll and before any school-imposed deadlines, which are often in February or March. Keep in mind that you canât submit your application for the year you plan to attend prior to January of that same year.