Okay, let’s tackle this. So Michael Gravitt has experience as an Account Manager, which is a common role in the accounting industry. His skills in accounting and Arp are also valuable. Location is Tulsa, Oklahoma, which is a mid-sized city with a relatively lower cost of living. Accounting professionals with his experience and skills might charge lower rates compared to those in larger cities or with more senior positions. Considering these factors, I estimate his hourly rate to be around $75, which is a reasonable rate for an entry-level to mid-level accounting professional in this location.