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923.08 dollors a week
$40,000 per year / 52 weeks per year = about $769.23 per week
$14.42 - an hour. assuming you work 40 hours a week every week of the year.
$14.42 per hour.
The best way to estimate this is figure a 40 hour work week, 50 weeks a year (2 for vacation). This is 2000 hours, so $53,000 becomes $26.50 per hour.