Dave Bonta's three-line poem is built on a small, clever twist. It starts in an office, in the morning, and then does something odd with the word "quit." Read one way, the morning itself has quit, as if the day has given up before it has begun. Read another way, the line slides into "quit wit": wit has been abandoned, or has stopped working. The last line then turns the whole thing around, saying that "wit is a business." Humor and cleverness, usually free and playful, have been turned into something sold and managed.
The title, "Funny business," ties this together. It can mean mischief, but it also hints at the idea of a business that trades in jokes. The speaker seems wry and a little tired, observing the office with dry amusement rather than anger. The mood is deadpan and slightly deflated, the feeling of a joke that has lost its spark but is still being told because it's someone's job. The poem's brevity makes the joke feel clipped, like office small talk.