The manager still created a 36 point gain. The policy of hiring one less worker and one more manager created a 28 point gain, of which 36 come from the manager and -8 come from the missing worker.
(Or, if you hire the manager and then fire the worker, 40 come from the manager and -12 come from the missing worker. Which one makes more sense depends on the analysis you're trying to do. In either case the manager is currently producing 36 points.)
(Or, if you hire the manager and then fire the worker, 40 come from the manager and -12 come from the missing worker. Which one makes more sense depends on the analysis you're trying to do. In either case the manager is currently producing 36 points.)