The film centers around a man who meets a drag queen. The man owns a shoe factory and they want to make a sexy boot.

The man who dresses in drag is shown a few times putting on his outfit.

A man is accosted by several men. He is then knocked out when someone kicks him in the face.

Some language like "bastard" and "piss off". One instance of "shit" and "f---".

Some drinking. Some incidental smoking.