I prefer the job with 38USD/hr. How does it compare with the average salary of the general management job? How does your offer range for general management job?
What exactly is your question? Whether or not you should negotiate an offer? I'd generally say yes. I certainly did. Or are you asking if people always pay per hour or salaried? In my case I had offers that were both per hour and salaried. Certainly for the hourly, I'd make sure you are a W2, not a 1099 -- the tax burden is different depending on which one the company classifies you as.
Finally if you are choosing between those two offers and you are indifferent between the jobs, there is one clear winner. You'd have to work 70 hours a week at the other job to make the same amount of cash. Then again, the 32K is probably consulting anyway, so you'll probably work a bunch there anyway.