A nebbish of a morgue attendant gets shunted back to the night shift where he is shackled with an obnoxious neophyte partner who dreams of the "one great idea" for success. His life takes a bizarre turn when a prostitute neighbour complains about the loss of her pimp. His partner, upon hearing the situation, suggests that they fill that opening themselves using the morgue at night as their brothel. Against his better judgement, he gets talked into the idea, only to find that it's more than his boss that has objections to this bit of entrepreneurship.

Director Cameo: ['Ron Howard'] Howard and his wife in real life (Cheryl) appears as the couple making out in front of Chuck's apartment building.

Bill:
I'm an idea man Chuck, I get ideas, sometimes I get so many ideas that I can't even fight them off!

Errors in geography: Bill says "this is my stop" and gets off the subway, while Chuck stays on. But the sign next to him says the train is the Times Square - Grand Central shuttle, which makes no intermediate stops.

Music and Lyrics by Burt Bacharach, Carole Bayer Sager, Marv Ross
Performed by Quarterflash
Produced by John Boylan