A man goes to hell and is greeted by Satan. Satan says "Right this way, sir, you can have your choice of one of three rooms to spend eternity in."
Satan takes him to the first one and he sees a room with wood floors and some people standing on their heads. He looks around around and says "That looks unpleasant, show me the next room."
He is taken to the next room and sees a room with a floor covered in sand with fans blowing the sand around and a few people standing on their heads. Dissatisfied, he asks to be taken to the final room.
In the last room, he sees a lot of people standing around drinking coffee, but they are up to their waists in manure. He thinks about it for a minute, then decides to take that room.
He goes in and wades up to where the coffee is and grabs a cup. Five minutes later, a voice booms over a loud speaker: "Ok, guys, coffee break is over...back on your heads!"