The Boss approaches Wally and Dilbert carrying costumes. The Boss says, "On my recent business trip to Japan, I learned that Japanese workers dress as their favorite animals to boost productivity." Wally wears a beaver costume and Dilbert wears a dolphin costume. In Japan, a group of workers laugh as one man says, "Ooh-ooh . . . And remember the time we told them we all do calisthenics?!"