The Boss says to Dilbert, "We've got a lot of empty cubicles because of downsizing." The Boss points to Dogbert, who is wearing a hard hat and holding some plans, and says, "I hired the Dogbert Construction Company to convert part of the office into prison cells which we'll lease to the state." Dilbert says to Dogbert, "Sounds like a big job." Dogbert responds, "Nah. A little paint, new carpet and we're there."