The Office: Episode 74 – The Surplus

• The Writers – Lee Eisenberg and Gene Stupnitsky
• Director – Paul Feig
• A brief synopsis – Oscar helps Michael discover a surplus in the budget.  The staff then battles to decide how that budget will be spent.  Dwight, Angela and Andy go through wedding prep, during which Dwight provides a surprise ritual.
• The best line – Dwight: Have you made a decision on the butter sculpture?
  Angela: No. I haven’t thought of it.
  Dwight: Okay. Cow, goat or sheep. It’s not that hard.
  Angela: I would like cat.
  Dwight: Cats don’t make butter.
  Angela: I would like cow butter sculpture of a cat.
  Dwight: It doesn’t make any sense.
  Angela: Yes it does!
  Andy: Okay, guys!
  Angela: I want a butter sculpture of a cat!
  Dwight: Cow, goat or sheep.
  Andy: What is this? All right, we’re all on the same team. Is it- [steps in manure] Damn! Why is that in the kitchen?!
• The best moment – When Dwight has a “practice,” non-English ceremony.
• The best storyline – The debate is a pretty good all-inclusive storyline, but one can’t help but agonize for Andy.
• Notable guest appearance – Dwight’s relatives are always a welcome surprise.
• Would Michael have been reprimanded? – I kind of doubt it.
• Grade – B+

A good episode, that works out the kinks and get everybody involved.  I love seeing Oscar lead a group versus Pam, while Jim and Pam are at loggerheads about the same issue.  Michael as a tool is used effectively here, limiting his stupid actions to a predictable few.  Dwight, Angela and Andy won’t last long like this, and the tension is unbearable.