Hello Yogeeswar,
This can be done by using the Open doc functionalaity in Webi.
1.Please create Prompt in the sub report for Manager
2.Come to the main report right click on the Manager column and you can see linking->in that choose add document.
3.It will ask you to chose the webi doc then choose your Sub report and it will display the prompts of sun report.Now you assign Manager object to that prompt...
Now you can see the Manager values with hyperlinking mode..click on any of the value you can get the sub report for that manager only.
Regards,
Naveen D