The building is green, has brown doors, a brown garage, yellow windows, and white sign on the top that says "Vats of Acid "R" Us." Outside the factory is a barbed wire fence.
On the inside of the building, there are green walls, there are pipes in different colors, and a giant vat of green acid.
Ernie and Tim (now known as Mermaid Man and Barnacle Boy) fell into a vat of green acid. Suddenly, after falling in the green vat of acid, an errant alien spaceship tips into the vat which carries the two people blindly on a wave of acid during a solar eclipse on a leap year.
It has not been confirmed in which city Vats of Acid "R" Us is located in.