In a sewing workshop, the making of a piece of clothing is filmed in detail while we listen to a phone conversation between a Taiwanese mother and her daughter, the director of the film. The mother spends her days and nights toiling away, so that the daughter can afford going to art school in the United States. They are discussing the credit card bill. Their worlds are light-years apart, which leads to miscommunication and a lack of understanding. A talk between two people who love each other is reduced to a business transaction.