A: Where are acceptable things manufactured?
B: Beats me. Where are they made?
A: The satisfactory.

????acceptableはgood enough、average、satisfactoryの意味。ここではsatisfactoryをひとつの工場と重義にしています。
????????質問のあとに、 B: What do you mean by acceptable things?
A: You know, things that are average, good enough…のようなやり取りがあるかも知れません。