Okay, let’s tackle this. So Carol Mcnern has a CPA certification from the Oklahoma Bar Association, which is a reputable certification. She has skills like financial analysis, strategic planning, financial reporting, and more. These are in-demand skills in the finance industry. Location is Tulsa, Oklahoma, which is not a hub for finance jobs, so rates might be lower. However, her certification and skills should still command a decent hourly rate. Considering the average rate for a CPA in the United States is around $75–$150 per hour, and her skills are quite broad, I’ll estimate around $75 per hour.