Panel 1: After the grooming session, we see the woman at the salon tell Elly that her baby is all clean and prettied up. Since Farley seems to be fairly happy, one would think that this an experience that Elly would repeat. Saturday's stupid "moral" lesson will explain why this never happens.
Panel 2: Elly reacts to a clean, well-groomed Farley by babbling in baby talk and asking if he's a woofie, her pretty puppy and her fuzzy baby and saying that yes, he is.
Panel 3: He's about to turn back into a mangy fleabag when the woman tells her that that'll be sixty dollars. Elly repeats the price incredulously.
Panel 4: After all, that's a lot of money for just brushing a DOG!!!!
Summary: The 'good' thing about the 'unreasonable' price is that it's a club Elly can beat Liz over the head with Friday when she's called on the carpet for letting Farley outside to get filthy again because she's been accidentally trained to let the dog out whenever he gets near a door by her idiot parents.