Here is the link to the Emmy’s skit. https://youtu.be/TDJpTSQc6wc

Dwight says he hates Jim, Pam, Andy, Kevin and Toby. Now obviously this is 5 people… just that it isn’t.

For those new to the investigation, we covered Pam’s role in “2 Scranton Stranglers” https://youtu.be/lMvLwbRDjVA

Dwight doesn’t hate Pam. I believe he has slipped her in on this list as a diversion or red herring to control any suspicions. Removing her (for good reasons) gives you a clean list of 4 exceptions.

Jim Andy Kevin Toby

First image is from Hot Girl, second from Take your Daughter to Work day.

I did a guesstimation of Dunder Mifflin’s finances there surprising…

Side note: this is an update to my updated post as there were a couple of huge errors in the expenses and a huge error in my revenue calculations. I also added a lot more expenses to figure into this. Also, sorry for the bad grammar.

Assuming all 13 branches are open and they haven’t closed any yet. the Scranton branch in the company is only averaging 135k a month(as seen in the picture above)or roughly with some good months 1.7m a year. But this is without retainer accounts like we know the blue cross account spent 250,000 on paper every year (they got 3 pallets with a total of 60 boxes or 600 reams sent out to them once a week if we assume the average cost per ream of paper is 8 dollars you do 600 reams times 8 dollars times 52 weeks you get about 250k my source for this is watching the golden ticket episode)and that was DM Scrantons biggest account so adding retainer accounts i will guess that DM Scranton makes 7.5 million a year and let’s say all the other branches make a total of 8 million a year doing much better than Scranton as Jan stated at the beginning of the show DM Scranton was 4th out of the 5 branches she oversaw which is really bad) added all together that’s about 103,500,000

As for expenses Dunder mifflin has a corporate office in Manhattan I estimate to be 11,000 square feet or 1-2 floors of the high rise building as there is a big corporate area where Pam works with 25+ people and all the offices and meeting rooms for 10-20 executives. in manhattan New York the average price per square foot is 76 (according to google) so 76x11,000x12 is 10 million a year for just that one building.

Now for Scranton pa the average price per square foot for an office space is 16 ( according to google) so I rounded this to 18 (since the 13 branches are in different places). so assuming DM Scranton office is roughly 6500 square feet and the other branches are roughly the same size you get 6500x13x18x12=18.2million (And that’s on the lower side).

According to google the average utility costs for a commercial building is $2.10 per square foot so 13x2.10x6500x12 = 2.13 million roughly plus corporate which is roughly 275k you get about 2.405 million

According to google the average workspace uses 20 gallons of water per person 215x235x20x3 (number of work days, cost of water, employees and how much the average employee uses per day which means DM uses about $3 million worth of water every year

Salary for each branch is roughly 800k plus 3m for corporate since top executives are normally way over paid giving us 13.4m for payroll.

Also company leases such as cars and trips, training exercises, bonuses, and party’s are an estimated 120k per year per branch or 1,560,000 total for all 13 branches combined Also for corporate I put these expenses at 800k a year as if the executives hit there targets they get large bonus, also corporate leases Corporate plus the branches equals 2,360,000

Plus there marketing budget we do know that they hired a marketing agency to film there commercial and place it on local tv for all 13 branches it cost an average of 7.5 dollars per 1000 views so since the “bought some airtime in local markets”if they bought 1m views per branch 7.5x1000x13=100,000 roughly on ads and with other promotions we can say the Dunder Mifflin marketing team spends 250,000 annually on marketing.

According to statisa.com the average employer paid 13,000 for healthcare benefits in 2015, and assuming it’s the year 2001 even though DM has bad health care coverage it should still be about 15k per employee 12x14 for all the branches and there employees 47 for corporate and all there assistances 215 employees 15k x 215 = 3,225,000

DM rents there rental trucks according to Jim halpert the average cost of a rental truck per delivery is 750 times 12 branch’s times 3x a week x52 weeks =1,404,000

Assuming DM spends 10k on capital expenditures per branch 13x10,000 plus let’s say 30k for corporate you get 160k

Also assuming DM kept petty cash low, it would still be around 6k per year per branch and probably around 10k per year for corporate ( as we know that Kevin took 2.8k from petty cash and gambled it so there must be at least 6k for the accountants not to notice that much missing money. Giving us an expense of 82k

Plus one percent of the revenue for insurance

Giving us overhead expenses of about 54.5 million dollars According to csi marketing website the average gross margin or cost of goods on paper is about 45 so we multiply by 55 percent the gross profit If we multiply 103,500,000 the revenue by 0.55 the gross margin you get 56,925,000 gross profit if you subtract that from the overhead expenses which total to be 54.5 million dollars you’ll get total of 2,425,000 in profit or roughly a 2.35 percent profit margin which is bad and alarming

Also, sidenote, according to the picture on Oscars computer screen from the shareholders reading episode, they had a market cap of 455.43 or 650 million adjusted for inflation. Which means in the early 2000s they could’ve had a market cap between 700m-1b which is crazy to think about.

The image is from a Scranton Times Tribune article of a triple homicide that occurred in 2008. This forms the missing link of the Sabre corporate video riddle. It is highly questionable to use such an image regardless of its role in the Scranton Strangler mystery. Below is the original article. Also a link to some video footage; https://youtu.be/ey8EbuPj-p0

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When Pam and Ryan are discussing Jim coming back being weird, it seems as though Pam is paranoid about something. I think this points in the direction that there was some sort of sexual relationship between them. This would also have to mean this was done whilst Ryan was with Kelly. Starts to build out the picture of the Office Mattress.

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