Okay, let’s tackle this. So Teresa has 12 years of experience as an accountant in the banking industry. That’s a solid amount of time to gain expertise. Location is Tulsa, Oklahoma, which is a smaller market. Accounting professionals with her experience typically charge higher rates in larger cities like New York or San Francisco. However, considering the smaller market and her role as an accountant, I’ll estimate her rate to be on the lower side of the average. According to the Bureau of Labor Statistics, the median annual salary for accountants in the United States is around $74,000. Since Teresa has been with the same company for 12 years, she likely has a strong understanding of the company’s financials and processes. This could justify a slightly higher rate. Let’s assume an average rate for accountants in the United States, then adjust for location and experience. A common range for accountants in the United States is $50–$100 per hour. Considering Teresa’s experience and location, I’ll estimate her hourly rate to be around $75.