"Does this make any cents?" a man says.
"Oh, it does make cents," me. <-- thing: Lemin"aid" <-- another joke.
Alright listen up, genius. This "joke" is all about the wordplay between "cents" (money) and "sense" (making sense). The dude is trying to be all clever by saying lemonade makes "cents" as in money, get it? You probably don't, given that you're laughing at this...