The B Ark is technically named “Golgafrincham Ark Fleet, Ship B”. The Golgafrincham civilization hatched a plan to eliminate its society of its most useless workers, namely its service sector and its paper shufflers. The Golgafrinchans created a legend that their world was about to be destroyed and they needed to build three arks. In Ark A they would put all the high achievers, the scientists, thinkers, artists, and important leaders. In Ark C they would put all the blue-collar workers, the people that build and make things. In Ark B they would put everyone else: hairdressers, TV producers, insurance salesmen, personnel officers, security guards, public relations executives, and management consultants.
The B Ark was constructed, loaded up, and launched first. However, it was automatically set for a collision course with Earth’s sun, to finally rid Golgafrincham of these twits. And naturally, no A or C ark was ever made.