Thank you for the detailed discussion post for this week! I agree with your analysis concerning the fact that the variance is appropriate in situation where labor is intensive and the production processes are consistent. Concerning the statement that is is not an appropriate measure for when external factors are at play, do you think that there are any ways that managers can mitigate these factors? I was considering this for my post and noted that the more that managers are able to plan ahead to mitigate external factors then the more opportune that the variance may become