In a dimly lit room, two businessmen, Alex and David, engage in a high-stakes game of Mutual Comfort—a twisted foreign exchange practice where they exchange not only currency but also the sexual favors of their wives. The wives, Jennifer and Sarah, are forced to watch as their husbands negotiate the terms of the deal over a glass table. After much discussion, they agree on the terms, and the wives are led away to a separate room by their husbands.