Okay, let’s break it down. As a certified public accountant, Michael has a solid educational foundation from Wright State University. His certification and experience in tax, financial reporting, and bookkeeping are in demand. Location is Dayton, Ohio, which is a mid-sized city. According to the Bureau of Labor Statistics, accountants in the Dayton area have median salaries ranging from $60,000 to $90,000. Considering his skills and experience, I estimate his hourly rate to be around $125, which is slightly below the national average for accountants with similar qualifications.