It is one of the familiar series--nerdy and anal-retentive PC shown up yet again by hip and relaxed Mac.
In the one in question, there is a flashback to the characters as kids. Young Mac wants to show Young PC a picture he produced. PC produces a calculator "to calculate how much time you've wasted."
The gag is reproduced be adult Mac and PC at the end of the commercial.
I wonder what calculator PC would use?
Les