why do you times 8.6x1.5x8? where does the 8 come from?

Question

You said the employee worked 48 hours in a week, right? 40 hours were paid at his regular rate ($8.60/hour or 8.6), and the extra 8 hours (overtime) were paid at time and a half (8.6 x 1.5). Once you know what the overtime rate is, then you multiply it by the number of overtime hours he worked, in this case 8.