That would probably be close to their productivity decline from working at home.
Well consider the unintended pay increas all these workers received in not having to pay gas ⛽️ , maintenance, wear and tear on their cars, buying lunch and expensive crappy Star*ucks coffee, and the plus of not having to personally interact with other employees….and that doesn’t even taken into account the working in your underwear and screwing off factor.
CERTAINLY REFLECTS THEIR COMMUTING COSTS.