Deception in "Barton Fink" is emblematic of Hollywood's focus on low culture, its relentless desire to efficiently produce formulaic entertainment for the sole purpose of economic gain. Capitol Pictures assigns Barton to write a wrestling picture with superstar Wallace Beery in the leading role. Although Lipnick declares otherwise, Geisler assures Barton that "it's just a B picture". Audrey tries to help the struggling writer by telling him: "Look, it's really just a formula. You don't have to type your soul into it". This formula is made clear by Lipnick, who asks Barton in their first meeting whether the main character should have a love interest or take care of an orphaned child. Barton shows his iconoclasm by answering: "Both, maybe?" In the end, his inability to conform to the studio's norms destroys Barton.