 Max persuades Leo to hide the relatively minor fraud, and while shuffling numbers, Leo has a revelation—a producer can make a lot more money with a flop than a hit by overselling shares in the production, because no one will audit the books of a play presumed to have lost money.Max immediately puts this scheme into action.They will oversell shares on a massive scale and produce a play that will close on opening night, thus avoiding payouts and leaving the duo free to flee to Rio de Janeiro with the profits.