per hour Last tronth, 2370 direct laboe hours were uted to prepare B00 tax returns. Total wages were 539,105. Reoc tre irgikiment? Requitement 1, What as the actual (sinct labor) wage nate pec hour paid last month? (Round your antwor to the noarest cont) The actual (dvect laboe) wage rate por hour paid laat manth is Reauirement 2 . What is the direct labef rabe variance? (Ahbraviations used DL. = Direct iabor) Requirements 1. What is the actual (direct labor) wage rate per hour paid last month? 2. What is the direct labor rate variance? 3. What is the direct labor efficiency variance? 4. How might the direct labor rate variance for the firm last month be causing the direct labor efficiency variance