hour. Last month, $2,980$ direct labor hours were used to prepare $1,000$ tax returns. Total wages were $$50,660.$

Read the requirements.

Requirement $1.$ What is the actual $($direct labor$)$ wage rate per hour paid last month? $($Round your answer to the nearest cent.$)$

The actual $($direct labor$)$ wage rate per hour paid last month is

Requirement $2.$ What is the direct labor rate variance? $($Abbreviations used: DL $=$ Direct labor$)$ your variance amount to the nearest whole dollar. Label the variance as favorable $($F$)$ or unfavorable $($U$))$

Requirement $3.$ What is the direct labor efficiency variance? $($Abbreviations used: DL $=$ Direct labor$)$ your variance amount to the nearest whole dollar. Label the variance as favorable $($F$)$ or unfavorable $($U$).)$

Requirement $4.$ How might the direct labor rate variance for the firm last month be causing the direct labor efficiency variance?

The direct labor rate variance might mean that Secaur hired $$ As a result, the return preparers $$ hours than the standard allows. This accounts for the efficiency variance.