Assuming there are 52 woking weeks in a year (Since it is the standard used by companies). And in week Jessica can have a maximum of 40 hours, we can conclude that;
[tex]\begin{gathered} \text{Hourly rate (H) =}\frac{38,500\text{ per year}}{52\text{ we}eks\text{ per year (40 hours per we}ek\text{)}} \\ \text{Hourly rate (H) = }\frac{38,500}{52(40)} \\ H\text{ = 18.51} \end{gathered}[/tex]Therefore Jessica's hourly rate is $18.51.
And by calculating her salary per year if she is paid hourly, let us again assume that there are 52 working weeks in a year and she works 8 hours per day 5 times a week as the standard working hours. We get;
[tex]\begin{gathered} \text{Yearly Salary (paid by hour) = 18.51/hour x 52 w}eeks\text{ x 8 hours/day x 5 days/w}eek \\ \text{Yearly Salary (paid by hour) = 18.51 x 52 x 8 x 5} \\ \text{Yearly Salar (paid by hour) = 38,500.80} \end{gathered}[/tex]Therefore Jessica's salary per year if she is paid hourly is $38,500.80, so there is a $0.80 difference between her initial salary.