Okay, let’s calculate this. Beverly has a strong background in accounting and tax, which are in-demand skills. Her experience as a CPA at two different firms, with a total of 9+ years, suggests she has a solid understanding of financial reporting and tax principles. Considering her location in Tulsa, Oklahoma, and the industry demand, I would estimate her hourly rate to be around $125. This rate is slightly lower than the national average for CPAs in the United States, which can range from $150 to $250 per hour, depending on the location and industry. However, Beverly's experience and skills, while valuable, are not at the top end of the scale, hence the lower estimate.