The Office

Season 6 Episode 16:

The Manager and the Salesman

Sabre's CEO wants the Scranton branch to have one manager, and Michael voluntarily steps down and lets Jim become the boss when he finds out that salespeople make more money. However, he soon comes to regret the decision.
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About The Office:

The everyday lives of office employees in the Scranton, Pennsylvania branch of the fictional Dunder Mifflin Paper Company.