Okay, let’s calculate this. Michele has a mix of general accounting skills like accounting, account reconciliation, and standard costs, which are valuable. She also has specific ERP skills with Sage 500, which is a significant plus. Payroll skills are also in demand. Considering her skills and location (Shiocton, WI), the national average for an accountant with these skills is around $40–$60 per hour. However, since she’s in a smaller market, I’ll adjust downward to $45 per hour, which is still a competitive rate.