Ok. Just to validate everything. I did the long math. (Year 3)
940 hrs X $237 = $222,780
1040 X 181 (173+8) = $188,240
Those subtracted equals a pay difference of $39,580
$39,580 / $181 = About 218 hours
218 / 6 (best number I could use for hour of pay per day) = 36
36 / 12 months = 3 days.
So yes an extra 3 days of work (carryover) equals same pay