I'm estimating Rowan's hourly rate at $25 based on their skills and experience. While they have a degree from a reputable university and certification from the IMA Accounting Honors Society, their skills are more aligned with retail operations rather than finance or accounting. Their skills like pricing strategy, assortment, and customer service are valuable in the retail industry, but may not command high hourly rates. Additionally, their location in Kenosha, Wisconsin, is not a major hub for finance or retail operations, which could also impact their earning potential.