Atieri Tax Senvces peopares tax returns for senior citzens. The standird in tems of (direct labor) time spert on each retum is 2 hours. The diect labor atandard wage rate at the fim is $15.00 per hour. Last month, 1,170 direct labor hours were used to prepare 600 tax retums. Tolal wages wore $18,135 Read the mouimemerts. Requirement 1. What is the actual (direct labor) wage rate per hour poid last month? (Round your answer to the noarost cent) The actuat (direct labar) wage nate per hour paid last monet is Reluuirements 1. What in the actual (direct labor) wage rate per hour paid tast moneh? 2. What is the diect labor tate variance? 3. What is the diroct tabor efficiency variance? 4. How might the drect labor rate variance for the firm last month be cassing the direct labor efliciency variance