It's Halloween and Corporate wants Michael to lay off one of his employees. He's procrastinated until the end of the month, and now he's forced to do it on a holiday.
Michael's Halloween costume is a papier-m-ch- doll of himself that sits on his shoulder.
Michael calls in employees to get advice. Pam tells him how much she likes his costume- buttering him up, just in case.
Jim is dressed as a three-hole punch and Dwight is a Sith Lord from Star Wars, but everyone thinks he's a wizard or a monk.
Michael asks Accounting if they can find an extra $50,000 in the budget so he won't have to lay anyone off. They realize that the only department where three people are doing the job of two is theirs. They decide not to tell Michael this.
Jim and Pam place Dwight's resume online and apply for other jobs for him. Jim actually gets a call about Dwight's resume, and, claiming to be Michael, he says Dwight is amazing and the greatest employee of his generation. The company then calls Dwight, but he ruins his chances over the phone.
Dwight tells Michael about his job offer and Michael is ecstatic because it means he won't have to fire anyone. But since Dwight never really got an offer, Michael is still left with the task at hand.
Michael decides to fire Creed. However, when he goes to do it, Creed convinces him to fire Kevin instead. When Michael fires Kevin, he gives him a Chili's gift certificate as a parting gift. Kevin rips it up in front of him and joins the rest of the office for drinks, leaving Michael behind.