If there was an 8% reduction that means there are 92% were left: .92(326) = 299.92 (round it off to nearest tenths, so it will become 300)
Then, this number was then increased by 8%, to a total of 1.08 (300) = 324
There were 324 employees after the July increase.
Alternative solution:
Reduction of 8% 326 x.08 = 26.00 So there is 26 people who were reduced, so deduct that from the 326.326 - 26 = 300
There is a remaining 300 employees. But there is an increase of 8%300 x.08 = 24.00
Add the 24 to the remaining, that is the total number of the employees in the factory,
300 + 24 = 324 employees