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.
If you turn in your FAFSA past the deadline, you may get a reduced amount or none at all. However, you can file the FAFSA at any time during the academic year. For instance, if you don't plan on going to college until next Spring, you could wait until November to do it if you wanted to.