Chutzpa!

Arnie came running into his partner's office, yelling "Al! Al! We're ruined!"

Al replied, "Calm down, Arnie; what's the matter?"

"We just had a shipment of two hundred and ten dozen black brassieres returned! What can we do? We'll lose money!"

"Hey! Don't worry! We'll cut them in half, cut off the straps, and we'll have four hundred and twenty dozen yarmulkes ready to ship!"