In the picture, can someone please explain where (26)/(12) came from? Thanks in advance

Question

In the picture, can someone please explain where
`(26)/(12)` came from?

Thanks in advance

Answer 1

26/12 is the average number of 2-week periods in a month

Explanation:

There are 52 weeks in 1 year. If Lucky is paid bi-weekly, s/he will receive 52/2 = 26 paychecks in the year.

A year is a 12-month period, so the average amount received in one month is 1/12 of that annual amount:

(1/12)(26×biweekly pay) = 26/12×biweekly pay

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Additional comment

Of course, there are actually 1 or 2 more days in a year than 52 weeks. Over a period of years, the average monthly pay may be different from 26/12 times the biweekly pay. (Some payroll departments may reduce the biweekly pay in a leap year. Some may not. It depends on the contract.)