One of the best aspects of The Office was the prank war between Jim Halpert and Dwight Schrute (John Krasinski and Rainn Wilson, respectively). Jim was an expert at pranks and he often got the best of his arch-nemesis, who also happened to be his deskmate for much of the series. Jim's "Bears, Beets. Battlestar Gallactica" prank still prevails as the best throughout the series, but an Easter egg later in the episode makes the gag even funnier.
Jim was one of the best salesmen at Dunder Mifflin Paper Company but he spent a lot of his time coming up with ways on how to torment Dwight. Much of that torment came in the form of pranks. In the first episode of The Office, Jim put Dwight's stapler in Jell-O, a gag that would set the tone for the coworkers' relationship. In time, Jim notably relocated Dwight's desk to the bathroom, wrapped his workspace in wrapping paper, sold him magic beans, and convinced him that he was being recruited by the CIA on multiple occasions. Among the various other pranks, Jim's impersonation of Dwight is the prank that will never get old.
The prank occurred during The Office season 3 in the episode "Product Recall." During the cold open, Jim arrived at his desk wearing an ensemble that mirrored Dwight's iconic look. Jim wore a short-sleeved work shirt, similar glasses, and Dwight's hairstyle to poke fun at his target. To go a step farther, Jim tried to mimic Dwight's speaking style and mannerisms. After declaring, "Bears eat beets...Bears, Beets, Battlestar Galactica...," Dwight accused Jim of identity theft before running off to Michael. Jim then explained that the glasses only cost him four dollars and the rest only set him back another seven. He then used a Dwight-inspired calculator watch to reveal that the total cost of the prank was eleven dollars. That number, however, would come back later in the episode as a clever nod.
How The Office Made Jim's Identity Theft Joke Even Funnier
Due to the product recall stemming from the offensive watermark printed on the company's paper, Angela was forced into helping with the customer service department. She had trouble contacting clients and apologizing for a mistake that she didn't make. Angela was never known for her cheery personality and this task didn't help her mood in any way. At the end of the episode, Angela returned to her accounting duties and was shown looking over the payroll forms. She realized that Kevin failed to correctly add "4+7=11" on the form and berated him for the screw-up. Those numbers were in reference to the costs that Jim revealed earlier with his Dwight ensemble. This meant that Jim was reimbursed for the prank because he submitted it as a business expense.
The subtle nod would have been difficult to catch for some viewers because Angela had a tendency to scorn her coworkers. This was certainly not a coincidence and the detail only amplified Jim's prank on Dwight considering it ended up costing him nothing. Dwight tried to get payback in the closing moments of the episode by coming to work dressed like Jim, but failed miserably in his attempt. From then on, Jim held the title as the best prankster in The Office, and deservedly so.