Michael and Dwight decide to start up an online novelty mug store called "World's Best Mugs." Michael plans to be the boss of the company and will handle the inventory and distribution in his condo. Dwight is not planning on providing any of the funding for the store, but will be the lead salesman. Michael has contracted with Ryan to design mugs for the store. Unfortunately, Ryan is not very good at his job and spends most of his design time listening to his iPod he got for Christmas.