Budget per Head

Two teams at Kestrel Labs have both told the CFO they are underfunded, and both are right on their own terms: one has a large budget spread over more people, the other a small budget and almost nobody. An analyst is asked to settle it with a figure that makes the two comparable — how much budget each team has behind each person on it.

That means dividing a fact about the team by a fact about its people, so the two tables have to be brought together before the division can happen.

departments — one row per team. budget is that team's annual budget in dollars.

employees — one row per person. department_id is the team they sit on, given as the matching id in departments; salary is annual pay in dollars; hire_date is the day they started, written year-month-day; manager_id is the id of the person they report to, and is NULL for anyone who reports to nobody.

Both tables already exist in the database — there is nothing to create or load.

Task: Write a query returning two columns, name (the team's name) and budget_per_head (the team's budget divided by how many employees it has, rounded to two decimal places), one row per team, highest figure first. No two teams tie. Give a true decimal result, not a whole-number one — a team whose figure is not a round number must show its cents.

Example output — shape only, on invented teams. The lower two rows show the point about decimals: a figure that does not land whole keeps its cents rather than being cut back to a round number: