I’ve read quite a few posts pertaining to Account Director freelance hourly rate. Seen everything from $85-140 per hour. Trying to understand the realistic hourly rate. Any help is appreciated.

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Hourly rate depends on your experience, your state, and the demand. If you're seeing a lot of demand, you work in a state with a lot of businesses, etc - charge on the higher side of that number. If those things aren't true for your location, then start out charging on the lower end of that scale and work your way up

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