I think the part that shocks me the most is the fact that he has a client who is willing to pay him at this rate for 3 hours. I can see the benefits of doing this, but lets be frank here unless you're good and have the proof to back up the rate then you'll be laughed at by everyone for charging so much and be undercut. It's more than obvious Sam is more than just mediocre and can justify this hourly fee, I wish I could do the same myself.