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Dwight: I'm gonna say 30.
Rolph: Ah, 40. Insect repellent, which we clearly need, reduces the effectiveness of SPF.
Dwight: Good point, but, thought of that already. Combination SPF/repellent.
Rolph: Woah. Homemade?
Dwight: Of course. You think the EPA would ever allow that much DEET? [both laugh]