Rocket is an expert on prison breaks so he lists the items he will need to help them escape. Off-screen with focus on the guard tower, Rocket tells the group that they will need to get into that particular tower, indicating that the camera is in the point of view of the four characters.
When Rocket says that he needs one of the guard's security bands, the camera focuses on an unassuming guard pressing the buttons on his security band. In the next shot, it goes back to the group with Gamora's eyeline matched up with the position of the guard as she says that she will get it. We see the same technique used when Rocket says that he needs the prosthetic leg of one of the prisoners and we see a shot of a prisoner with a metal leg walking around.
As they sit down Rocket asks if they see panel with a light in the back, which would be in the background. Quill, who is in the foreground, sees the panel and the camera focuses on the panel in the background then focuses back on Quill when he acknowledges it.
As the scene progresses, they talk about how they would go about disabling the panel. Quill states that it would be impossible to do it without being scene. As Quill says that, Groot is in the background adjusting his height to disable the panel. This is an example of the dialogue's relationship to an action occurring during a scene.
The next dialogue involves Rocket saying that the battery in the panel is the last thing that needs to be taken. But after he says that, Groot takes the battery out. The editing of the dialogue with Groot's actions is used for comedic timing and it also sets up for action sequences that involve the group improvising an escape to make up for the botched plan.