Since the rumors of downsizing have occurred in the Scranton branch, Dwight thinks its best to secretly partner with Jim to have each others backs on it, while Jim takes this as an opportunity to have this as one of his pranks against Dwight. Written by
Did You Know?
In his book "The Bassoon King", Rainn Wilson said that his favorite exchange from his entire time as Dwight Schrute came in the episode "The Alliance" when Dwight offered Jim the titular deal and Jim immediately and enthusiastically accepted it. See more
Meredith was called an accountant in this episode, however, she's a Supplier Relations Rep. See more
I suggested we flip a coin, but Angela said she doesn't like to gamble. Of course, by saying that, she was gambling that I wouldn't smack her.
References The Apprentice