2. Evaluate Weiner's quote about seasonable business and variable costing: \"We say that the cost to produce is borne pro rata over our total standard time charges. We do three times the volume in March that we do in July. In theory if we wanted to recognize product differences, we'd charge more for March services than for those performed in July. We'd say all our costs in Julv are xed and all in March are variable, and we'd bias ourselves to bring in work on a highly discounted rate in July. We've chosen not to include this in our value system, because it will leach into our other months."