In the United States Army, Physical Fitness tests are given every six months and soldiers must pass with a 60 in each of the three events adding up to a minimum passing grade of 180. A 181 is when a soldier gives the minimal effort due to extraneous circumstances to pass the Army Physical Fitness Test. So a 181 is an acceptable, yet less than enthusiastic effort in order to accomplish a goal.
Soldier 1: Oh man today is a 181 day.
Soldier 2: Definitely, I'm so goddamn hungover from penny beer night I can hardly stand up.
Jack: Man I really don't give two shits about this final exam.
Joe: Just make it 181 and call it a day.
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