Mathland

Mathland, although it is proven to exsist, its exact location is unknown. However, most evidence points to underneath the Iceberg. According to rumors, if you drill in precisely the right spot, which is determined by mathematical calculations (thus the name, "Mathland"), a lever will appear. Pull the lever, and the entire Iceberg flips over, revealing Mathland. It is currently used to hold banned penguins until their bans expire. Banned penguins must do math problems every single day for the duration of the ban, everything from 2+2 to Advanced Calculus.

Background
Gary the Gadget Guy always found himself easily distracted by new PSA agents constantly asking him where he got those awesome glasses. Determined to get away from it all, he built Mathland. He used it for quite some to build inventions, but he found penguins constantly trying to tip the Iceberg was even more distracting than his original PSA lab.

Map
Mathland consists of six areas:
 * Prison Cells, to hold banned penguins
 * Kitchen, to provide meals for penguins.
 * G's Old Lab is currently used for storage.
 * Bathrooms are obvious.
 * The Interrogation Room is used to question penguins who have been reported.
 * The Rec Room is not really a room of recreation, but a room where the penguins complete math assignments.