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Answers: I know it is from the office. It sounds funny the way Jim says it but I just don't get it. :/

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Jim was just mocking things that Dwight seems to consider important in life:

Bears - Dwight has made comments about his knowledge of bears on previous episodes.

Beets - Dwight runs a beet farm with his cousin Mose.

Battlestar Galactica - Dwight believes this is the best show on television.

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Ask Jim...he told me not to tell you. He's just waiting for you to ask!

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All the words begin with the same consonant

1team or animals
2rock group or insects
3Spaceship or tv seris

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