Okay, let’s calculate this. Mary Jo has 3 years of experience as a Financial Accountant, which is a relatively short tenure. However, her skills in financial accounting, consolidation, and internal controls are in demand. Considering her location in Tulsa, Oklahoma, and the industry average, I estimate her hourly rate to be around $85, which is a reasonable rate for a financial accounting professional with limited experience. This rate is lower than what professionals with similar skills and experience in larger cities like New York or San Francisco might charge.