Okay, let’s tackle this. So Beverly has 40 years of experience as an accountant, which is extremely extensive. Location is Tulsa, Oklahoma, which is not a hub for finance or accounting. Industry demand for accountants in this location is likely lower. Considering her skills and experience, she could potentially charge higher rates in larger cities like New York or Chicago. However, based on national averages for accountants in smaller cities, her rate might be lower. According to the Bureau of Labor Statistics, accountants in Oklahoma have a median hourly rate of around $25. Given her experience, I’d estimate her rate to be around $75 per hour, which is slightly above the national average.