Night Shift (1982)

"Ever since two enterprising young men turned the City Morgue into a swinging business, people have been dying to get in."

A nebbish of a morgue attendant gets shunted back to the night shift where he is shackled with an obnoxious neophyte partner who dreams of the "one great idea" for success. His life takes a bizarre turn when a prostitute neighbor complains about the loss of her pimp. His partner, upon hearing the situation, suggests that they fill that opening themselves using the morgue at night.