Writer Daniel Chun crafted the cold open after being inspired by the second season episode The Fight (2005), because he wanted to see more "Karate Dwight". In the original version of the open, the script featured Dwight and Michael kicking each other in the groin. Jennifer Celotta, however, suggested that Dwight should fight himself.
According to series creator and episode director Greg Daniels, the episode explores the idea that Michael is positively motivated due to his subconscious; although his antics seem nonsensical to many members of the office, in the end, his idea to take his coworkers' minds off of the fiscal trouble proves to be the best choice. This was first explored in the third season episode Grief Counseling (2006).
Writer Daniel Chun explained in a Q&A with The Office fansite OfficeTally that "the episode was partly about Jim realizing that sometimes Michael isn't crazy, he's crazy like a fox", in that sometimes his underlying motives are clever.
Andy (Ed Helms) explains the difference between a southern-panhandle accent and a Savannah accent to his office mates. Ed Helms is the perfect actor to explain this difference as he hails from Savannah, Georgia.
Initially, after Michael announces that "there has been a murder", the show was supposed to have cut to a commercial break. However, the producers realized that this was too misleading, as it would have implied that a real homicide had taken place.