Okay, let’s tackle this. So Ray Lutz has 37 years of experience as a Controller, which is a senior accounting role. Location is Tulsa, Oklahoma, which is not a major financial hub. Industry is manufacturing, which tends to have lower accounting salaries. Skills like Financial Reporting, Accounting, Internal Controls are in demand, but not extremely so. Considering his experience, I would expect a lower rate. Maybe around $75 per hour, which is on the higher end for a Controller in manufacturing, but still relatively standard for someone with his experience and skills.