Freelance Rate Calculator — illustrative example

INPUT
Annual income and costs target: $60,000; planned billable hours: 1,000.

RESULT
Illustrative rate: $60 per billable hour, before any assumptions not included in the target.

REVIEW
A freelance rate depends on billable capacity, not every hour in a working year. Include nonbillable time and make cost assumptions visible.

This is a teaching example, not a live execution record.