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Dilbert is arrested and sent to jail after the boss frames him for a fatal traffic accident that kills multiple nobel prize winners. Once inside, he applies his knowledge of mathematics and engineering to prison life and takes over his cell block.
Dilbert is assigned to create a digital work of art. The result, the "Blue Duck," ends up appealing to the lowest common denominator of society and destroys the value and popularity of classic artworks.
Dilbert's attempts to design a Furby-style children's toy go horribly awry when the toys gain sentience and mutate into hideous but benevolent creatures that want independence.