per hour. Last month, $2,990$ direct labor hours were used to prepare $1,000$ tax returns. Total wages were $$52,325.$

Read the requirements.

Requirements

Requiremen rest cent.$)$

The actual $($

What is the actual $($direct labor$)$ wage rate per hour paid last month?

What is the direct labor rate variance?

What is the direct labor efficiency variance?

How might the direct labor rate variance for the firm last month be causing the direct labor efficiency variance?