As Frank Roberts returned to his office, he considered Jim Peterson's suggestion of getting John Vance involved in revising the variance report. Frank did not want to consult John Vance unless it was absolutely necessary because he thought Vance always went overboard on the technical aspects of any accounting problem. Frank couldn't imagine a quicker way to put people to sleep than to throw one of Vance's number-filled six-page memos at them. Jim Peterson specifically wants a nontechnical presentation, Frank thought to himself, and that rules out John Vance. Besides, he thought, you don't have to be a CPA to focus on the key variance areas from a general management viewpoint.