Okay, let’s tackle this. So Susie has accounting skills, which are in demand. She has experience in the real estate industry, which is a niche. Her role at Firstitle & Abstract Services is accounting, which is a basic function. Location is Tulsa, Oklahoma, which is a mid-sized city. According to the Bureau of Labor Statistics, accounting and bookkeeping occupations in the Tulsa area have a median annual salary of around $40,000. Considering her skills and experience, she might be able to charge a premium. However, given her entry-level role and location, I’ll estimate her hourly rate to be around $50, which is below the national average. Some entry-level accountants in the area might charge $30–$50 per hour, so this seems reasonable.