That's not how you compute yearly earnings from a consulting rate. We consultants need to negotiate contracts, do marketing, accounting, etc. We get sick, we go on vacation and sometimes you're just hustling for clients. Also, that day that you're completely unmotivated, or moody, or hangover, or it was election day and the news are crazy, and you don't write a line of code in the whole day? You still get paid when on a salary, but you don't bill that to a client. 200 * 32 * 42 gives you a much better estimate for a highly productive individual.
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