Ernst & Young Staff Has Worked Himself Into Oblivion

Today in money well spent news, we bring you items from a care package that was sent to GC from a friend:

Can anyone explain the purpose of this particular item? More pics after the jump.

This item also has no discernible use.

Um.
Anyone want to venture a guess on how much money is spent on this stuff? It’s got to be enough to foot an open bar. If you have more useless stuff that makes you question your firm’s spending habits, kindly pass them along and we’ll throw up the most useful items.
UPDATE: The most recently submitted ball of useless: