Depends on the country.
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If Sam is entitled to 15 days of vacation each year, then it means that by the 1st of June, Sam will have used 6 out 15 of his leave days, ie 6/15 = 2/5
365 minus 104 weekends minus 30 vacation minus public holidays = 220 - 225 days
About $20 per hour. There are 2080 "working hours" in a year, not counting vacation days or holidays.
Without vacation and sick days, a 40 hour a week job would average 2080 hours a year.
10 days