Description: Variables in the context of ‘Infrastructure as Code’ (IaC) are named storage locations that hold data that can change during the execution of a program. These variables allow developers and system administrators to define dynamic and reusable configurations, making infrastructure management more efficient. In IaC, variables can store information such as credentials, IP addresses, resource names, and other parameters that may vary between different environments, such as development, testing, and production. By using variables, modularity and scalability of the code are promoted, as they can be easily modified without the need to rewrite the entire code. Additionally, variables help maintain consistency and reduce the possibility of errors, as the same values can be referenced in multiple places within the code. In summary, variables are fundamental for flexibility and efficiency in implementing and managing infrastructure through code.