Okay, let’s calculate this. Michael has 39 years of experience in accounting, which is a significant amount. His skills in financial reporting are also in demand. As a manager of sales branches, he has experience with accounting operations. Location is Langhorne, Pennsylvania, which is not a major hub for finance or accounting. Considering his experience and skills, I would estimate his hourly rate to be around $125, which is slightly below average for accounting professionals in the US. This is because his experience is more in management and sales rather than finance or public accounting. However, his degree in Accounting from Saint Joseph's University adds some prestige, so I wouldn’t go much lower than $125.