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Does anyone know what’s happening? 😰

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Marcum is one of the few national firms that pays overtime in California, so no it’s not typical. You can expect to make $90k as a first year associate with the overtime earnings, which is a huge pro. The con is, well it’s Marcum. Big 4 atmosphere without the prestige.
Chief
Since it's hourly and not a salary I think under 35k.
Effective January 1, 2020, employees must earn at least $684 per week ($35,568/year), receive a salary, and perform particular duties (as defined by the FLSA) to be considered exempt from overtime requirements under federal guidelines.
The offer is for 62k