It's Christmas Eve, all is serene and quiet in Apartment 3b. Irma is reading and planning a surprise Christmas party for her friends. The surprise is on Irma though as one by one her guests have an excuse not to come.
Irma is tired of her job and depressed. She feels she's meant for greater things. Irma is fed up with her job as a stenographer and finds herself being offered a job in show business. She is going to be paid $50 a week plus expenses and for that, she just has to be sawed in half by the Great Cardoni.