Okay, so Marie has a broad skill set in finance, including forecasting, financial analysis, auditing, and internal controls. She's also familiar with the Sarbanes Oxley Act and financial reporting. Location is Meridian, Idaho, which is a smaller market. Considering her education and skills, I'd estimate her hourly rate to be around $75, which is on the lower end of the scale for finance professionals with similar skills in the US. This rate is also influenced by the fact that she's not working in a large city like New York or San Francisco, where rates tend to be higher.