Okay, let’s tackle this. So Ray Archer has a Bachelor’s in Accounting from Oklahoma State University, which is a reputable institution. He’s also a Certified Public Accountant (CPA), which is a professional certification that indicates expertise in accounting and financial reporting. Location is Tulsa, Oklahoma, which is a mid-sized city with a relatively stable economy. According to the Bureau of Labor Statistics, accountants in Oklahoma City (the closest major city) have a median salary of around $60,000 per year. However, this doesn’t account for certifications like CPA, which can command higher rates. Let’s look at national averages. According to the American Institute of Certified Public Accountants (AICPA), the median hourly rate for CPAs is around $45-$75 per hour. Considering Ray’s experience and certification, I’d estimate his hourly rate to be around $100, which is slightly above the national average.