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Wally lies in bed dreaming. In his dream, he says to The Boss, "Hey, Pointy-Hair!" Wally says, "Thanks for the brilliant advice that I should, 'Work smarter, not harder.'" Wally continues, "I didn't realize people could become smarter just by wanting to." Wally groans and his head begins to bulge. He says, "Watch me add a few IQ points right now!" The Boss looks wide eyed. Wally says, "Wow! Suddenly, I can speak Latin!" Wally groans some more, "Let's crank it up a few more points." Wally's head is humongous. He says, "Why am I working in this dump? I should be a consultant." The dream over, Wally is at work holding a coffee cup. His head remains humongous. He says to Dilbert, "When I woke up, my pillow was gone." Dilbert says, "Oh wow. You woke up in the wrong joke."
Dilbert passes out paper to The Boss and Wally. The boss has a pencil and Wally has a coffee mug. Dilbert says, "Here's the agenda. The first hour will be U.B.R., as usual." The Boss sits at the conference table with Wally and Alice. He says, "This reminds me of my first job, before crash test dummies were popular. man, I spent a fortune on aspirin." Alice asks Dilbert, who has his feet up on the table, "What exactly is U.B.R.?" Dilbert answers, 'Unfocused Boss Rambling. Only 58 minutes to go."
Wally and Dilbert are wearing casual clothes. Dilbert is dancing and Wally sits at his computer. Wally says, "Now that our Boss is presumed dead, I found I like to work." Dilbert says, "I finished three projects today!" Alice leans into the cubicle and says, "I lost five pounds, gave up coffee, and applied for seven patents!" Dilbert says, "Go, Alice!" Wally says, "Life without management is like paradise!" Tina the Tech Writer walks in and says, "Who wants to spoon-hug?"
Phil, former ruller of Heck, now head of the Analogy Police, says to Dogbert, "Can you help me write a resume?" Dogbert obliges, "Yes, for a large fee." Phil says, "How do I know you're qualified." Dogbert says, "Check my resume." Phil says, "I have a hard time believing you invented coffee." Dogbert rebutts, "Check my patent."
Ken the Skeptic sits in a chair, drinking from a cup of coffee. He says, "I've used the scientific method to debunk 100% of the people who claim they have mental powers." Dogbert sits on the couch and says, "Are you saying that every test you perform turns out the way you predict it will?" Ken says, "What's your point?" Dogbert's ears fly up and he screams, "You've proven that you're psychic!"
Dilbert and Dogbert sit at the kitchen table and enjoy a cup of coffee together. Dilbert says, "I'm thinking of quitting and working for myself." Dogbert says, "Come work for me." Dilbert says, "Doing what?" Dogbert says, "You'll invent things and I'll exploit you... I mean them." Dilbert says, "I'm not sure you'd be the best boss, Dogbert." Dogbert says, "Don't give me that input you 'resource.'"
Dilbert and Alice are talking in the hall over a cup of coffee. Bob walks up holding a box of his office supplies and says, "I've been chosen for the industrial espionage program." Bob gets an evil look on his face and says, "The plan is that I quit this job and go work for our competitor. Every week I'll send back secret reports." Alice says, "Bob, this is how we fire dumb people." Bob turns to go and says, "That's why it's the perfect cover."
Dilbert sits on the couch drinking a cup of coffee and wearing a bathrobe. He says, "It takes a certain type of personality to telecommute, Dogbert." Dogbert's ears shoot up in the air and he says, "What?" Dogbert says, "Just because other people have personalities doesn't mean YOU should try to develop one." Dilbert frowns and says, "I HAVE a personality!" Dogbert says, "Let's not get into that 'Is zero a number' debate again."
Dilbert holds up a diagram and says, "This is very technical. I'll explain..." The marketing guy leans in to see better. As the marketing guy's eyes swirl around Dilbert snaps a picture with his camera. Dilbert posts the picture on the wall with many others like it under a sign reading "Gallery of Googly-Eyed Marketeers" Wally holds a cup of coffee and says, "Drool! Good one."
Man comes up to Dilbert and introduces himself, "I'm the Rag Man from Project Luser." Rag Man says, "Budget cuts have hit our project hard. I'm forced to beg for resources." Dilbert holds out something and says, "I can spare some pencil shavings." Rag Man says, "Excellent! We make coffee out of that."