For example, user is paid $3200 per monthly pay period then,

 
1 year consists of 12 months
3200 x 12 = $36,000
 
1 year consists of 52 working weeks
36,000 / 52 = $692
1 week consists of 7 days
692 / 7 = $98.86
1 day consists of 8 working hours (Considering that the hours per day for the employee is 8)
98.86 / 8 = $12.36
 
Hence the Hourly Payroll = $12.36