Buy the first upgrade. Wait a minute. Buy the only other upgrade you can purchase. Wait a few minutes. Buy the only upgrade. Wait a little bit longer. Buy the next singular available upgrade. After do you do this enough times and have waited long enough and pressed enough buttons that you're directed to press, you can unlock the layers tab...which only shows you that to unlock the next layer, you need over twice the orders of magnitude of cash that you have right now, so go back to waiting to buy the next upgrade to wait longer. I did not wait long enough to buy the second layer, but based on the wording I'm pretty sure it's the same deal as the first. It's one of those games where A1 makes points, A2 makes A1, A3 makes A2, and so on. Layer 2 would start with B1, which would multiply your A1 income...if I cared enough to wait to unlock it. Unfortunately, they forgot to include an actual game here. There seem to be literally no choices to make, you can only ever purchase the next upgrade in a linear set of producers that produce the previous producer. If you like waiting to click the button you're told to click so you can have the luxury of waiting for longer while the number goes up faster, then go for it, I guess?