In the mundane world of corporate America, department exec JACK finds himself on thin ice when the Review Board comes around for annual department evaluations. Jack needs to cut the excess fat of the company's payroll via firing two employees, and so he hires Ken and Dave to facilitate the terminations, both assigned to fire one person each. Confusion and chaos, however, ensues when, upon some room mix-ups, the firers end up attending the same meeting, in which they begin to try to fire each other. The unconscious, simultaneous attempts of these termination officers to fire each other continues to spiral out of control, while the two people who were supposed to be laid off, persist to keep their jobs. As Jack finds out his termination orders have been ignored, the angry executive marches into the middle of Ken and Dave's firing debacle, wherein he announces that they both are fired.