Okay, let’s tackle this. So Anish has 26 years of experience as a SAP consultant, which is extremely long-term. Location is Kolkata, India, which is a mid-tier market. Industry is manufacturing, which is a mid-tier industry in terms of compensation. Skills like SAP MM are in demand, but not extremely rare. Considering his experience, location, and industry, I would estimate his rate to be around $75 per hour, which is on the lower side due to the location and industry. Some SAP consultants in the US or Europe might charge $200-$300 per hour, but this is not the case here. So, $75 seems reasonable.