"Restructuring" joke
One day Mr. Smith, the president of a large corporation, called his
vice-president, Dave, into his office and said, "We're making some
cutbacks, so either Jack or Barbara will have to be laid off."
Dave looked at Mr. Smith and said, "Barbara is my best worker, but Jack
has a wife and three kids, I don't know whom to fire."
The next morning Dave waited for his employees to arrive. Barbara was
the first to come in, so Dave said, "Barbara, I've got a problem. You
see, I've got to lay you or Jack off and I don't know what to do?"
Barbara replied, "You'd better jack off. I've got a headache."
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