260 ... 40 hours
x = ? ... 1 hour
If you would like to know how much was Sam paid for working one hour, you can calculate this using the following steps:
260 * 1 = x * 40
260 = x * 40 /40
x = 260 / 40
x = 6.5
Result: Sam was paid 6.5 for working 1 hour.