Bob the boss was suffering a minor cash-flow problem so decided he'd have to reduce staff numbers by at least one to manage his way through it. But he couldn't decide who to fire.
He finally whittled it down to a choice between two: Jack or Jill as they were the two most recently employed.
To make his choice the next day he thought he'd fire the first one to visit the water-cooler.
Jill, after a night out with her friends on the plonk came to work next day and headed straight for the cooler.
So Bob the boss walked up to her and said "I've decided I have to either lay you or Jack off..."
Jill interrupted him with the reply "Could you jack off? I feel like s**t."