Okay, let’s tackle this. So Marlene has 8 years of experience as a Controller, which is a mid-level position. Her skills include financial analysis, accounting, management, and Microsoft Office. Location is the United States, which is a broad location with varying salary ranges. Considering her experience and skills, I would place her in the lower to mid-range of financial controllers. According to the Bureau of Labor Statistics, the median annual salary for financial managers in the United States is around $123,000. However, this is a broad category and controllers typically earn lower salaries. A more relevant benchmark might be the salary range for controllers in the finance industry, which can range from $60,000 to $120,000 per year. Given her experience and skills, I estimate Marlene could charge around $80 per hour, on the higher end of the lower to mid-range.