How is humor used in “Jesus Shaves”

What about this story is humorous?  Theorists argue that humor is used for various purposes and stems from something either positive (it heals, releases aggression and anxiety, etc.) or originates from something negative within human psychology (we laugh at someone or something because we feel superior, or because we dont know how to respond to a tragic situation).  How is humor used in this story?  Use specific examples from the text.  Explain the larger context of humor in literature and/or life.