When converting a semimonthly salary rate to an hourly rate, the payroll processor can most easily: O a. annualize the salary and then divide by 40 to get the hourly rate. O b. use the table of decimal equivalents. O c. annualize the salary and then divide by 26 to get the regular semimonthly gross. O d. annualize the salary and then divide by 52 to get the hourly rate.