For nearly a half century, The Second City has been North America's premiere live improvisational and sketch comedy theater company. It's two Chicago stages regularly play to sell-out audiences and the company has build successful theaters in Toronto, Las Vegas, Denver and Detroit. They've also developed flourishing training centers, national touring companies, The Second City television series, media and entertainment offshoots and a successful corporate communications division. The business consumes little and is largely depended on overhead. So CFO, Lou Carbone, and his accounting staff, carefully analyze fixed and variable overhead and watch for variances.