A polar bear carries a large freezer into an ice factory.
On his way inside, he's stopped by a penguin wearing a tie and a name tag and carrying a clipboard.
"Why are you bringing a freezer into an ice factory??" The penguin asked.
"I'm a new hire," the polar bear replied, "I brought it with me because back home it freezes EVERYTHING. I thought it'd help me do my new job better."
"Oh....Oh!" The penguin says, "I get it. I think there must be a misunderstanding. You brought it to 'make' the ice but it's your job to 'BREAK' the ice."
"Oh." Said the Polar Bear. Then after a small pause he says, "So, why did the polar bear carry a freezer into the ice factory?"