Oh, it's hilarious!
Did you see the one where Dwight was extolling the virtues of using one of those big red exercise balls as an office chair?
Jim asks him how much one of those things cost, and Dwight replies, "Oh, about $29.95."
Jim looks straight at the camera and goes, "only 30 bucks huh?" and then takes a pair of scissors and pops the thing right out from under Dwight - I about fell in the floor laughing. It was great! <img src="/images/graemlins/rolling.gif" alt="" />