Count if [Number of layer] = [Number of layer]+1

I've been trying to figure out how to get this ratio formula to work for me and I'm struggling with getting the correct ratios. Basically I have a [Number of Layers] column ranging from 1-10 and then each person falls on one of those layers. I also have managers on each of those layers as well. I need to find the ratio of managers to who reports to them. I am trying to: Look at the [number of layers] that are equa to [Number of layers]+1 and count the [Employee_ID] on that layer then divide by the managers on [Number of layers]. Any help is appreciated!