Oscar explains to Michael that the branch's year-end budget numbers are in and that they're looking at a $4,300 surplus -- but that they must spend the $4,300 by the end of the day or they'll lose it altogether. Michael announces the windfall to the office, which immediately sets off a debate about how the money should be spent: abating the asbestos in the ceiling (Toby), new chairs (Pam and Stanley), or a new copier (Oscar and Jim).