Working out the cyclomatic complexity (Flow graph)

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programming

I want to work out the cyclomatic complexity of a method.

The bit I am stuck on is the first bit which is constructing a flow graph.

Now say if you have 5 variables, and a couple of operations (i.e. me = i;) then do you put node for each of these variables and operations, or could you count them all as one node, and then only create a new node when you come to an if or loop statement?

i.e.

1 = variable 1
|
2 = variable 2
|
3 = variable 3
|
4 = variable 4
|
5 = variable 5
|
6 = Operation 1
|
7 = Start of an if statement
\
8

Thanks