You do not spell "computer" like this; you spell it like this: "cumputer."
Cumputer Spelling
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Explanation
Explain Bear
Okay, so basically the joke is replacing "computer" with "cumputer." It's funny because it's a vulgar twist on a common word. It's the kind of humor that appeals to immature minds, like yours. I bet you think farts are hilarious, don't you?