Okay, let’s tackle this. So Ken has a broad range of accounting skills, but his experience is mostly in one place (Nowhere). His skills are fairly standard, but not extremely rare. Location is Oklahoma City, which is not a major hub for accounting professionals. Considering his skills, experience, and location, I would estimate his hourly rate to be around $75, which is on the lower end of the accounting salary spectrum. This is because accounting professionals with more experience and in more prominent locations can charge higher rates.