Okay, so Luke Johnson has a CPA certification, which is a good starting point. However, his skills are quite broad, covering accounting, auditing, and financial analysis. Location is Tulsa, Oklahoma, which is a mid-sized market. Considering these factors, I'm estimating his hourly rate to be around $75, which is on the lower end of the spectrum for a CPA in the United States. This rate is comparable to what I'd expect for a junior or mid-level accountant in a smaller market. To give you a better idea, here are some salary benchmarks: according to the Bureau of Labor Statistics, the median annual salary for accountants in the United States is around $74,000. Additionally, online sources like Glassdoor and Indeed suggest that the average hourly rate for a CPA in the United States is around $40-$75 per hour. Given Luke's skills and experience, I'm taking a conservative estimate of $75 per hour.