Eric is forced to break the news to the workers that he has no orders and no wages and so the factory will have to close. Sam follows Eric outside and sympathises with his predicament but offers to work for free until he’s back on his feet. Touched, Eric explains that it will make no difference and makes an off the cuff remark that it would have been better if the factory had just gone up in smoke. Sam, eager to help out, takes his words literally and confides in Eli who immediately gets on board. Going into the factory, he talks Sam into helping him rid the place of anything he may be able to sell after the fire. Spying the electric heater, Eli decides that together with all the fabric around, he has the winning combination. Putting the finishing touches to the fire, Eli and Sam flee the