Cramer told fans of CNBC’s “Mad Money” TV show that happier days are here with the price of gasoline falling at the pumps. He predicted that gasoline will go to $3.50 a gallon and the best way to play it is with United Parcel Service (UPS). Cramer has been bearish on UPS since October 2006 and the stock has traded down 19%. Now he thinks UPS is a buy and ready for a comeback. Cramer pointed out that the stock actually rebound when the company cut guidance last week, which could be signaling a bottom. He said that when a stock trades up on bad news that usually means the stock is ready to go higher. Cramer thinks UPS will rise because the company’s outlook was for oil at $149 a barrel, so any fall in gasoline will go straight to their bottom line. He also mentioned the company has enacted a hiring freeze and cut a deal with the Teamsters that could save them $640 million over a five year period. The company also inked a 10-year deal with rival DHL that could bring in $1 billion a year in revenue. Cramer also favors the name for its 2.9% dividend yield and aggressive $7.5 billion stock buyback plan. “I think UPS is the ultimate play if gas prices continue to go lower,” Cramer said. He thinks the company is one of the smartest he sees right now. Get the scoop on tomorrow’s hottest trade ideas – TODAY! BeaconEquity.com PREMIER PICKS have an amazing track record. Join this select group and ride the profit wave!