I sometimes ask people who claim a lot of C experience "could you give me an approximate value for 2^30?", which is vastly more difficult than 20% of $20K for an accountant.
I find it interesting the different approaches that people take. They've ranged from "I know 2^32 is a little over 4B, so 2^30 is a little over 1B", "I know max signed 32-bit int is a little over 2B, so...", "2^10 is a little over 1K, so 2^30 is a little over 1B", to "that's literally impossible and there's no way I could give you so much as an indication as to whether it's positive or negative, even or odd; I'm not even sure it's an integer..."
Doing that sort of mental arithmetic in a high pressure situation has very little to do with an accounting degree. Yes, it should be easy but I imagine I could make a lot of people flail at questions that they could answer easily sitting around a coffee table.
Yes. Give someone an hour, of course. I'd expect any minimally educated white collar professional to be able to that without a calculator.
As a verbal problem to answer in ten seconds? I'm more sympathetic with people freezing even if I certainly expect I'd be able to do it absent extreme pressure.
If someone regards an interview question as extreme pressure, I don't know what to say. Except advise the person to do more job interviews until they get used to it.
A significant fraction, even those with masters degrees, even those who claim to be accountants, are flummoxed by it.
There's a lot of resume inflation going on.