The Boss, Dilbert, Wally and Alice sit at a conference table. The Boss points to a diagram on an overhead projector and says, "We're going to follow the advice of the Dogbert Consulting Company and form 'Battlin' Business Units.'" The Boss continues, "We'll spend most of our time cross-charging and undermining the other BBU's." Wally comments, "A little competition is healthy." The Boss adds, "Whatever you do, DON'T tick off the janitorial BBU."