I'll try using the data you give:
assuming Accident per person per year is 0.057
assuming Accident per million seconds is 14.4
Then this would mean that $\frac{\text{number accidents}}{\text{number people}}=0.057$ and $\frac{\text{number accidents}}{\text{million total seconds worked}}=14.4$ We want $\frac{\text{total seconds work}}{\text{number people}}$ which is the amount of seconds per person, so we divide $0.057$ by $14.4$, and then multiply by $1000 000$. This gives $3958$ seconds total, so the answer is $E$.
Keep in mind however, that none of the numbers in the question make any sense. As outlined by Phonon's answer, we expect the number of seconds for the average person to work in the year to be around $7200000$, which is almost $2000$ times larger then the answer to this question.
Edit: How did I know to divide? Remember, we are looking at the quantities $A=\frac{\text{number accidents}}{\text{number people}}$ and $B=\frac{\text{number accidents}}{\text{million total seconds worked}}$ And we want $C=\frac{\text{total seconds work}}{\text{number people}}.$ If I look at $A\times B$ I get
$A=\frac{(\text{number accidents})^2}{(\text{number people})(\text{million total seconds worked})}$ which is no good. If I look at $\frac{A}{B}$ I get
$\frac{\frac{\text{number accidents}}{\text{number people}}}{\frac{\text{number accidents}}{\text{million total seconds worked}}}=\frac{\text{number accidents}}{\text{number people}}\times \frac{\text{million total seconds worked}}{\text{number accidents}}$ $=\frac{\text{million total seconds worked}}{\text{number people}}$ which is what I want, but upside down. So then we look at $\frac{B}{A}$ and we get the answer.