Okay, let’s tackle this. So Dennis has 19 years of experience as an accounting manager, which is a significant amount of time. His skills include accounting, auditing, financial analysis, and tax, which are all in demand. He’s also worked with the Sarbanes Oxley Act, which is a high-level requirement. Location is Tulsa, Oklahoma, which is not a major hub for finance, but still has a decent cost of living. Considering his experience and skills, I’d estimate his hourly rate to be around $125, which is below average for accounting professionals with similar experience in major cities, but still reflects his value in the local market.