Season 3, Episode 17: "The Boyfriend"

Did anybody call asking for Vandalay Industries?

-No, what happened to you? -All right, listen closely:

I was at the unemployment office.

I told them I was very close to getting a job with Vandalay Industries...

...and I gave them your phone number. So when the phone rings...

...you have to answer, "Vandalay Industries."

-I'm Vandalay Industries? -Right.

-What is that? -You're in latex.