Jimmy James is fed up with WNYX always losing money and he has officially lost confidence in the WNYX staff to fix the problems. Enter Plan B: Andrea, an efficiency expert. Everyone knows that, roughly translated, an efficiency expert is just someone who fires people - and everyone knows that it will be Matthew who gets fired. Matthew does not get what is looming over him and continues his daily routine of not working and generally acting like a freak while the rest of the WNYX staff tries to save Matthew's job - except Bill, he just tries to get a new job.
"Planbee" is a hilarious NewsRadio episode. Andy Dick is hit or miss on the show as Matthew, but in this episode he is a huge hit - very funny in his bizarre antics and slapstick shtick. It is also nice to see an episode of NewsRadio were the staff bands together - it is a nice change of pace, seeing as how they are usually bugging one another (which is, of course, also funny). "Planbee" is laugh inducing episode - but it also a memorable episode just because of what happens to Matthew in the end.