Okay, let’s calculate Duane’s rate. He has a strong background in finance, with skills like financial analysis, modeling, and planning. His certification as a Certified Public Accountant adds credibility. Industry experience in energy is also valuable. Considering his skills and certification, I would estimate his hourly rate to be around $125, which is slightly below the national average for a Certified Public Accountant in the energy industry. This rate is also in line with what I would expect for someone with his level of experience and education in a mid-sized city like Tulsa.