Okay, so Euna is a CPA with a degree from a reputable university. Her skills in QuickBooks, Microsoft Office, and tax software like Lacerte are in demand. However, her hourly rate is likely to be on the lower side due to her location in Apex, NC, which may have a lower cost of living compared to major cities. According to the Bureau of Labor Statistics, the median annual salary for accountants and auditors in the Raleigh-Durham area is around $60,000. Considering her certification and skills, I'd estimate her hourly rate to be around $75, which is slightly below the national average for entry-level CPAs.