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? Secaur Tax Services prepares tax rebums for senior citzens. The standard in terms of (direct labor) time spent on each retum is 4 hours. The direct labor standard wage rate at the firm is $15.50 per hour. Last month, 2.790 drect labor hours were used to prepare 700 tax returns. Total wages were $44,640. Requirement 1. What is the actual (direct labon) wage rate per hour paid last month? (Round your answer to the nearest cent.) The actual (direct laber) wape rase per hour pald las month is