A 54 year old engineer leaves a letter for his wife one Friday evening,
 which reads: "Dear Wife," that's what he called her, "I am 54 and by the
 time you receive this letter I will be at the Grand Hotel with my beautiful
 and sexy 18 year old secretary.

 When he arrived at the hotel, there was a letter waiting for him, which
 read, "Dear Husband," that's what she called him, "I too am 54 and by the
 time you receive this letter I will be at the Breakwater Hotel with my
 handsome and virile 18 year old boy toy.   You being an engineer will,
 therefore, appreciate 18 goes into 54 many more times than 54 goes into 18."

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