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none of you seem to grasp the fundamental mathmatics required. Managers are required to coordinate efforts. The closer a person is to the bottom line, the more their contribution to revenue. The higher up the chain, the less they contribute as they touch more people but each touch is less; an inverted pyramid. At some level, the contribution becomes negligible...but, the pay received is high. So the question becomes, which level of management provides the least efficient contribution to revenue and thus profit.

my guess, somewhere in the middle...VP, SVP, EVP.... just a guess.