When Sandra sees a pillow that Mary is making for Brenda, she is impressed. She tells Mary that they could go into business and make lots of money. So Mary agrees to a 50/50 deal with Sandra.

Eventually, things become too overwhelming for Mary as she is the one doing all the work and Sandra is the one eating expensive lunches and arranging buyers. Mary insists that she go on the next business lunch with Sandra, and the buer requests 10,000 pillows for his stores. Mary admits to him that they are a small company and they make a deal, with him as a third partner, to build a factory.

He decides to build the factory in Taiwan, minus Sandra and Mary. In the end, Sandra ends up owing Mary money because she spent all of the profits.