Got a minute for Samsung? How about two?

A 30-second commercial during the Super Bowl runs $3.8 million this year. Using our advanced mathematical skills, we figure that the two-minute spot from Samsung featuring Paul Rudd, Seth Rogen, and LeBron James may have run the tech giant a whopping $15.2 million to put on the air.

The spot features lighthearted bickering between Rudd and Rogen as they argue over which of them is best suited to endorse Samsung's "next big thing," the Galaxy.

Rogen to Rudd: "Maybe in 1998, you were the next big thing." Rudd to Rogen: "Let's find a favorable review to one of your movies. 'No results found.'" Rogen bounces back. He points out that with the Galaxy, he can digitally alter photos of Rudd so that he looks as if he's "still in his 40s" (Rudd is 43).

[ Related: Watch all of the Super Bowl ads ]

In the end, the joke's on both Rogen and Rudd. A marketing guru, played by Bob Odenkirk of "Breaking Bad," says to the pair: "Celebrity endorsements: very big, very big. You guys know anybody?” They end up settling on LeBron James.

While the ad will remind many of the back-and-forth between Rogen and Rudd in Judd Apatow's "The 40-Year-Old Virgin," this spot was directed by "Iron Man" helmer Jon Favreau.

The ad, which will air in the fourth quarter, is either a witty break with a couple of passive-aggressive friends or a chance to stretch your legs, hit the bathroom, check the fridge, play on your cellphone, and then be back in time for the next ad.

But if you do take a break, you might miss a few things. The ad has a lot of nice references and digs at other commercials. Take the crowdsourcing trend, for example. "Put on the Internet that you want people to send you ideas, then you don't have to think of any," says Rogen.

After LeBron has been cast, Rudd, desperate to stay in the commercial, suggests that he star in another Samsung ad, where he's hanging out and having breakfast with LeBron's kids. Only problem -- that commercial already exists. And of course, what 2013 Super Bowl spot would be complete without a reference to Psy?

The two-minute spot is among the longest Super Bowl ads in history. Back in 2011, the Chrysler commercial featuring Eminem also ran two minutes. At that time, a two-minute spot ran Chrysler around $12 million to air (and $9 million to make).

Chrysler's Jeep division will air a new two-minute ad at some point during the big game. Whether it will star Eminem, Clint Eastwood, both, or neither remains to be seen.

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