Okay, let’s tackle this. So Joanna has 13 years of experience in accounting, which is a significant amount of time. She works in the energy industry, which is a specialized field. Her skills include process improvement, customer service, and accounts payable. These skills are in demand, especially in the energy sector. However, her hourly rate will be lower compared to someone with similar experience in a different industry. Considering her location in Tulsa, Oklahoma, and her industry, I estimate her hourly rate to be around $75. This is lower than the national average for accountants in the United States, but it's still a reasonable rate for someone with her experience and skills in the energy industry.