The picture shows the interior of a sinister-looking test lab. Through the window at the end of the room, we can see an offficial in a white coat, writing notes on a clipboard as he observes.
To the left of the picture is Spud. He is nervous, shaking, and drops of sweat are flying off him. He is being spoken to through a loudspeaker hanging over his head. In the middle of the room, suspended above the floor by a very frayed rope, is a huge weight labelled '1 TON'. It has clearly been used recently, since there is blood splattered on the bottom of it and on the ground beneath. On the right of the room - and obviously Spud's target to reach - is an old-fashioned treasure chest, bursting over with precious jewels and riches.
According to the official notice on the wall, this is where they conduct the 'Government Means Test for Vegetable Living Allowance'.
Underneath the cartoon, the caption reads "Welcome, Applicant 13, to the brand new, super-efficient, super-streamlined benefit process".