Manchester United spent £8.4million to end Louis van Gaal's spell in charge of the club at the end of last season.
That figure is less than the £10m Everton laid out to terminate Roberto Martinez's contract, as exclusively revealed by Sportsmail last week. The sum covered the cost of terminating Van Gaal and his staff's contracts early.
Van Gaal was sacked following United's victory in the FA Cup - they won the competition for the first time since 2004 - after the Old Trafford club failed to qualify for the Champions League.