an office worker in a fortune five hundred company works for 8 hours and 344 days a year. we noticed for no reason the worker stops his task

He worked 344 days in a year? 

He slacks for a quarter of an hour every day, meaning he gets 0.25 x 26 = 6.5$ for free a day.

Over the year this stacks up to 344 x 6.5 = 2,236$.

Which is the amount per year he is being over-paid.

He is supposed to be working 2752 hrs/yr but is instead working 2666 hrs/yr which means he is costing the company 86 production hours. At $26 an hour it works out to $2236 which he is being overpaid :)