Secure Tax Services prepares tax returns for senior citizens. The standard in terms of (direct labor) time spent on each return is 3 hours. The direct labor standard wage rate at the firm is $13.50 per hour. Last month, 1,780 direct labor hours were used to prepare 600 tax returns. Total wages were $24,920. Requirement 4. How might the direct labor rate variance for the firm last month be causing the direct labor efficiency variance? The 7. As a result, the return preparers direct labor rate variance might mean that Secure hired hours than the standard allows. This accounts for the efficiency variance