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.
Each college, state or local agency, and scholarship foundation can have a different deadline, but here are some general rules and information on the states with the earliest deadlines. For the 2017-18 academic year, you can file your FAFSA as early as Oct. 1, 2016 or as late as June 30, 2018. In other words, you can retroactively apply for and receive federal financial aidâstudent loans and, if you qualify, need-based grantsâas late as a few weeks after your spring semester ended.