Those costs are divided by the average number of hours an officer works.

Then that figure is divided by the number of units.

That's a bit easier what number will divide into both of these?

Book value is a bank's capital divided by the number of shares.

A number of issues divide the two industries, participants said.

That number divided itself easily into groups of identical size.

For example, the number 8 does not divide 1!

The number of students divided by the number on the teaching staff.

This sum is divided by the number of students graduating in that same year.

This sum is then divided by the total number of words in the candidate translation.