Ten Hag was finally dismissed at the end of October, the day after a 2-1 loss to West Ham and just three months after being rewarded with a new contract.
The writing was seemingly on the wall for Ten Hag before the contract extension, having overseen United's worst ever start to a Premier League season last term. A record he broke this season.
The decision by INEOS to hand Ten Hag improved terms after winning the FA Cup increased the pay=out Ten Hag was owed after yet more miserable results.
United's latest financial report has revealed that sacking Ten Hag cost the club £10.4million to pay off the manager and various members of his coaching staff.
The subsequent hiring of Amorim and his backroom team cost a further £11m, taking the combined total to almost £22m.
The cost appears to have been passed onto the club fans as, in the same report, United confirmed the rise of ticket prices for members to £66 per game and have removed concession prices for children and over-65s for the remainder of the season. Tickets for kids were previously priced at £25.
The decision has been branded "offensive" by Manchester United Supporters’ Trust (MUST), and a fan protest has now been planned for the weekend.
Ruben Amorim has succeeded Erik ten Hag (Martin Rickett/PA)
Ruben Amorim has succeeded Erik ten Hag (Martin Rickett/PA)
It was accepted that Amorim would have a considerable £10m buyout clause from his previous club Sporting of Lisbon and that was negotiated by United chief executive Omar Berrada.
The extra £1m was in order that Amorim did not have to see out his full notice and could join United at the start of this month’s international break.
The £10.4m to sack Ten Hag included pay-offs to other members of departing staff. The costs, as with those relating to Amorim and the appointment of his staff, will be included in the quarterly results up to the end of June next year.
The costs are important because as with all expenditure on players they will count towards United’s compliance with profit and sustainability rules (PSR).
As things stand the club is already limited in how much it can invest in players in the next two windows unless it can raise funds from sales.
United’s losses before tax total £312.9m over the past three seasons, and under Ten Hag the club invested £600m in transfer fees. Amorim will be expected to work with what he has while the club stays within PSR limits.
United need to get back into the Champions League in order to benefit from its growing revenue with the new format.
There were 250 jobs cut among rank-and-file staff over the summer as new minority stake, majority influence, owner Ineos made what it considered vital economies.