Okay, let’s tackle this. So Paula has 38 years of experience in cost accounting, which is a specialized field. The average salary for a cost accountant in the US is around $60,000 per year, but this can vary widely depending on location, industry, and experience. Since Paula is based in Burnsville, Minnesota, which is a relatively small city, her salary might be lower than the national average. Additionally, her experience in job costing, a specific area of cost accounting, might command a higher rate. However, without specific industry benchmarks or salary data for cost accountants in Minnesota, it's difficult to estimate a precise rate. A rough estimate based on national averages and considering her experience might be around $75 per hour.