Dunder Mifflin is a paper company.
Dwight and Jim are salesmen who got bad performance reviews and Micheal, their manager, decides to organise a role play scenario.
Dwight has to pretend to sell paper products to Jim over the phone, who is pretending to be an old man with a silly name and a hearing problem.
Dwight has to try not to be hostile or agressive but Jim does everything in his power to push Dwight's buttons (as usual).
They all get a little bit carried away with the role play!
Source: NBC Universal