.I'm sure you've heard people say that you should write material that relates to the audience. The logic behind that rule is if you write material about things the audience is familiar with it makes them comfortable and more receptive to your comedy piece. That is sound advice no doubt.
However my lil' twist on this rule is that you should FIRST write whatever it is you want to write and then make your material relate-able by adding in the correct emotion, that is, if it didn't just come with one. ;) btw almost all great comedy pieces seem to come with the proper emotion...if it doesn't, add one or a few and don't forget you may exaggerate for the sake of mother comedy!!!
Summing this short rant up....relate thru subject matter good idea, relate thru shared emotions even better idea, and makes most subject matter relate-able. It's win win. ;)