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If I understand this right, the calculation is $75 per audio hour - that means for every 60 minutes of dictation, the scribe is paid $75.
If it takes one hour to complete the job, you make $75 per hour
Two hours, $37.50 per hour.
Three hours, $25 per hour.
Four hours $18.75 per hour.
What am I missing? It typically takes at least three hours to transcribe one hour of dictation (audio). If there is heavy formatting, difficult audio, etc., you can expect it to take longer. Unless this job would take more than 5 hours to do, it is an acceptable rate - IMHO - assuming you can stand do to the translation/transcription.