(C/H) x F = Hourly Benefit Rate, where
C equals the cost or value of the benefit for some period
H equals the yearly hours worked by the worker
F is the time period adjustment factor;
If C is the annual cost, F equals 1,
If C is the quarterly cost, F equals 4,
If C is the monthly cost, F equals 12,
If C is the biweekly cost, F equals 26,
If C is the weekly cost, F equals 52.
12-170 C.M.R. ch. 13, § VI