Okay, let’s break this down. Sheila has 14 years of experience in the finance industry, with a strong background in commodities analysis, accounting, and billing systems. She has worked at two large companies, Magellan Midstream Partners and Level 3 Communications. The average salary for a commodities analyst in the United States is around $80,000 per year, but this number can range from $60,000 to over $100,000 depending on experience and location. Considering her experience and qualifications, I would estimate her hourly rate to be around $125. This is slightly above the average salary, but takes into account her expertise in financial reporting and accounts receivable, which are in high demand. Additionally, her experience working with the Sarbanes Oxley Act adds to her value as a professional.