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a = F/m = P/v/m = (47 horsepower * 746 W/hp) / (1400kg) (14m/s) = 1.82 m/s^2

My question is, how does my book come up with 746 W/hp? I know why all of the other factors are there, but what numbers were used to get the 746 W/hp. If someone could let me know I would really appreciate it. Thanks.