play only cost $98,000. Max begs Leo to cook the books to hide the discrepancy; Leo reluctantly agrees. After some calculations, he realizes that "under the right circumstances, a producer could make more money with a flop than he could with a hit". Inspired, Max proposes a scheme to find the worst musical ever written, hire the worst director and actors in New York, raise two million dollars of investment from "old ladies", produce the work on Broadway, close it as a huge failure, and escape to Rio with the money. However, Leo refuses to help Max with his scheme ("We Can Do It"). When he arrives at work six minutes late, Leo's horrid boss, Mr. Marks, reminds him that he is a nobody. While he and his miserable co-workers toil over accounts, Leo daydreams of becoming a Broadway producer ("I Wanna Be a Producer"). He realizes that his job is terrible, quits, and returns to Max ("We Can Do It" (reprise)). The next day, they search for the worst play ever written, and Max discovers a sure-fire flop that would offend people of all races, creeds and religions: Springtime for Hitler: A Gay Romp with Adolf and Eva at Berchtesgaden, written by ex-Nazi Franz Liebkind, which Max describes as "a love letter to Hitler". They go to the playwright's home in Greenwich Village to get the rights to the play, where Franz is on the roof of his tenement with his pigeons reminiscing about the grand old days ("In Old Bavaria"). The producers get him to sign their contract by joining him in singing Adolf Hitler's favorite tune ("Der Guten Tag Hop Clop") and reciting the Siegfried Oath, under penalty of death, promising never to dishonor "the spirit and the memory of Adolf Elizabeth Hitler". Next, they go to the townhouse of the flamboyantly gay Roger De Bris, the worst director in New York. At first, Roger and his "common law-assistant" Carmen Ghia decline the offer to direct because of the serious subject matter. After much persuading and invoking the possibility of a Tony Award, Roger relents and tells them that the second act must be rewritten so the Germans win World War II ("Keep It Gay"). Max and Leo return to the office to meet a Swedish bombshell named Ulla Inga Hansen Benson Yansen Tallen Hallen Svaden Swanson, who wants to audition for their next play ("When You've