Smith Tax Services prepares tax returns for senior citizens. The standard in terms of (direct labor) time spent on each return is 2 hours. The direct labor standard wage rate at the firm is $13.50 per hour. Last month, 1,190 direct labor hours were used to prepare 600 tax returns. Total wages were $18,445. 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 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