Seitel stated that Circuit City management responded to the CFO's departure by offering an additional $250,000 in addition to his $1 million per year (p.218). Management was more concerned about losing a high-level employee, but did nothing to preserve the jobs of 3,400 sales workers. Management should have been advised to treat all employees with equality and dignity regardless of position. Interestingly, “the layoffs…are expected to reduce expenses for the electronics retailer by $110 million in fiscal 2008” (Mui, 2007). By comparison, Circuit City's chief financial officer's salary was $1 million. A high-level manager's pay was nearly equal to the total expenses cut by laid-off employees. This proved that lower level employees are superfluous and do not have the same value to the company as a higher level employee