Okay, let’s tackle this. So Kimberly has 25 years of experience in management consulting, auditing, and accounting, which is a broad range of skills. She’s been working at Deloitte Services LP for 25 years, which is a large firm. Location is Tulsa, OK, which is not a major hub for finance or consulting. Industry demand for accounting and management professionals is steady, but rates can vary. Considering her experience and the fact that she’s been with a large firm for a long time, I’ll estimate her rate to be on the lower side of the industry average. A good starting point could be $100–$150 per hour for a professional with her experience and skills. Let’s round to $120.