Okay, let’s tackle this. So Susan Rothgarn has 31 years of experience in accounting, which is impressive. Her experience as a Payroll Director and Payroll Special Projects Manager at Occidental Petroleum Corporation and a Payroll Accountant at Southern California Edison suggests she has expertise in financial accounting, internal controls, and tax compliance. She also has a Bachelor's degree from the University of North Texas, which adds to her credibility. Considering her extensive experience and education, I would estimate her hourly rate to be around $125, which is slightly below the national average for accounting professionals with similar experience. However, her location in Camarillo, California, may influence her rate. Let’s check averages. According to the Bureau of Labor Statistics, the median annual salary for accountants in California is around $74,000, which translates to approximately $36 per hour. However, considering Susan’s experience and education, I would round up to $125 per hour.