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The caption says, "Dogbert teaches business math." Dogbert points to a diagram of an equation. A picture of Wally, Dilbert and Alice illustrates the equation, "Grunts equals zero." The caption says, "#1. Any job that can be done by two people . . ." The Boss stands behind two people. The caption continues, ". . . Can be done by one person for half the cost." The Boss yanks one of the workers out of his chair. The caption says, "#2. A bonus today is worth more than . . ." The Boss holds a large bag of money. The caption continues, ". . . The whole company tomorrow." An office building has a closed sign on it. The caption says, "#3. Your expense requirements for December can be calculated . . ." The Boss sits at his desk writing on a piece of paper. The caption continues, ". . . By taking what's left in the budget and multiplying by one." A delivery person asks the Boss, "Giraffe goes where?" Dogbert says, "Next week, a doctor with a flashlight shows us where sales projections come from."
Dilbert sits at his desk. Dogbert says, "I'll be down at the lake, pushing people in." Dilbert says, "You need a new hobby, Dogbert." Dogbert replies, "It's a SPORT!" Dilbert stands on the lakeshore behind a man holding a fishing pole. Dogbert asks, "Having any luck today?" The man replies, "Yeah, I got me a pretty one. You should have seen it flopping around. Beautiful!" Dogbert says, "Beautiful?? Are you saying there's beauty in causing a lower form of life to suffer?" The man holds a fish and says, "Only if it's a big one." Dogbert asks, "How much do you weigh?" The man replies, "Oh, about 210 pounds, I reckon." Dogbert has pushed the man into the water. Dogbert asks, "Would you mind flopping around some more?" A fish swims near the fisherman and says, "It's beautiful."
A bald man says into the telephone, "Hello, is this the 'Help Desk'?" Dogbert wears a headset and sits at a computer. He replies, "No, that group got reengineered out of existence." Dogbert continues, "I'm the new 'No Help Whatsoever Desk.' My job is to make sure you never call again." The man asks, "Can you tell me how to make a pie chart?" Dogbert replies, "Crush your computer into small chunks, add flour and bake one hour." Dogbert continues, "While you're waiting, read the free novel we sent you. It's a Spanish story about a guy named 'Manual.'" Dogbert continues, "Repeat the process until you get the desired result." The man sits next to an oven reading an instruction manual. He thinks, "This lost a LOT in the translation."
Dilbert arrives at home carrying a briefcase. Dogbert sits on the armrest of the chair. Dilbert says, "I need your help, Dogbert." Dilbert carries Dogbert to the desk as he explains, "My company is downsizing. They told us to write our own job requirements then reapply for our jobs." Dogbert asks, "Why do you want to keep working for such a lame company?" Dilbert quips, "Loyalty!" Dilbert and Dogbert laugh. Dogbert says, "Good one." Dogbert says, "Okay. You must write your job requirements so you are the only one on earth who fits." Dilbert replies, "Right." Dogbert dictates, "The candidate must have six years experience sitting in a big box being micromanaged by a nitwit." Dilbert adds, "The candidate must have a festering cynicism and an acquired fear of action." Dogbert says, "Good." Dilbert says, "That narrows it to ten thousand employees." Dogbert says, "We'll have to focus on your physical abnormalities."
Catbert stands at his desk thinking, "My tail is twitching . . ." Catbert thinks, "That can only mean it's time to write some more evil policies." Catbert types, "To: all employees. Subject: new policy." Dilbert gets the e-mail message and reads, "Employees must wear shoes that are one size smaller than their feet." Alice reads, "This will reduce wear and tear on carpets by five percent." Catbert thinks, "This is my favorite part." He types, "We must do this to be competitive." A woman enters Catbert's office and says, "I'm a reporter for 'Evil HR Policies Weekly.' Do you have any success stories?" Catbert purrs. The caption says, "This is how industry practices are born." The journalist asks, "Has anyone complained about the 'Footsizing' program?" Catbert replies, "I haven't listened to a single complaint."
The Boss holds a letter and says, "Carol, how do I address an envelope?" Carol, his secretary, sings, "I'll do it." Carol explains to Dilbert, "I'm training him to be helpless." She says, "It's part of my master plan to eliminate him." Carol says, "I do everything for him. Soon he'll lose his ability to solve small problems alone." She says, "Then I'll 'accidentally' book him on a one-way trip to South Korea." Carol says, "Before he goes, I'll tell him they have a death penelty for speaking English." Carol laughs a maniacal laugh and says, "We'll never see him again. Buwahaha!" Dilbert walks off and says, "It's worth a shot." The Boss calls from his office and says, "Carol, how do I dial for an outside line?" Carol says, "I'll do it."
Catbert sits at his computer, prring as he types. He thinks, "Another evil policy. I'm a happy cat." The Boss reads from a memo and says, "Casual clothes will not be allowed this Friday..." The Boss continues, "...Because we had Hawaiian shirt day on Wednesday." Everyone has question marks floating above their heads. Alice says, "Um... can you explain the logic here?" The Boss says, "We're only allowed one casual day per week." Wally says, "Why?" The Boss says, "If we had TWO casual days, obviously it would have an impact on earnings." Wally says, "Does stupidity have an impact on our earnings, too, or just bad clothes?" The Boss says, "We're only sure about bad clothes." Dilbert says, "Alice, you're killing us with that outfit." Alice glares.
The Boss sits at his desk and hands a piece of paper to Alice. The Boss says, "Get my approval at each phase. Finish in one month." Alice looks at the paper and says, "Let's see.. You're on vacation next week. Then you're traveling, then there's an executive retreat..." Alice continues while the Boss appears to listen, "It takes three weeks to get on your calendar... and the project has six phases..." Alice says, "What we have here is guaranteed failure." Alice says, "You've left nothing to chance on this one." Alice says, "I mean, normally there's a bit of uncertainty, but you've..oh." Alice says, "You've slipped into the "Boss Zone" where you can't see or hear employee input." The Boss is a zombie and Alice waves her hand in front of his eyes to no effect. The Boss says to Carol, his secretary, "It's weird. I lost ten minutes, and when I woke up, my doughnuts were gone." A doughnut is stuck on each of The Boss's tufts of hair.
Catbert sits at his computer terminal. The monitor dispalys a picture of Wally, labeled Victims. Catbert thinks, "You're next." Catbert stands in Wally's cubicle and says, "Wally, you've been randomly selected for an employee drug test." Wally says, "Randomly? Why am I the only one who gets picked every week?!" Catbert says, "You're very unlucky at work. But I'm sure you compensate by being lucky at love." Catbert laughs a maniacal laugh. Catbert says, "Anyway... our new drug test uses hair samples." Catbert holds a little box and says, "To be safe, give me six hairs... and one whole eyebrow." Catbert walks off with his box, purring. He thinks, "I'll come back in an hour and says I lost the box."
The boss stands behind Dilbert's cubicle. The boss says, "Dilbert, I'd like you to testify in the lawsuit against our company." The boss says, "Tell the truth, but do it in your usual engineering way so that no one understands you." Dilbert says, "Actually, I've decidedd to be a whistle-blower." The boss says, "Whatever. It'll all sound the same!"