Okay, let’s tackle this. So Elmer has 17 years of experience in management and finance, which is a solid foundation. His education in Accounting and Finance from the University of South Dakota adds credibility. Skills like auditing, financial analysis, and process improvement are in demand. Location is the United States, which is a broad market. Considering his experience and education, I’d estimate his rate to be around $100 per hour, which is on the lower side for a senior executive with his skills. However, without specific industry demand or location adjustments, this is a conservative estimate.