Place it right after the price reveal or failed purchase, then follow it with the awkward moment sting to stretch the reaction. For a bigger fail, add the Windows XP error sound before it, and close with the womp womp fail sound to underline the defeat.
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An eight-second spoken line delivers the apology 'Sorry. You've got insufficient funds' in a calm, matter-of-fact voice. It lands with awkward, broke embarrassment, the humour coming from how politely it states a very unwelcome result. The flat delivery makes the rejection feel final and oddly funny at the same time.