Okay, let’s calculate this. Portia has skills like accounting, financial reporting, analysis, and variance analysis, which are in demand. She also has experience in the energy industry and SAP, which are valuable. However, considering her skills and experience, her hourly rate might be lower than that of a software developer or a financial manager. According to the Bureau of Labor Statistics, the median annual salary for accountants in the United States is around $74,000. Given her location in Tulsa, Oklahoma, her rate might be slightly lower. I’ll estimate her hourly rate to be around $75, which is roughly 10-15% of the median annual salary.