Secaur Tax Services prepares tax returns for senior citizens. The standard in terms of (direct labor) time spent o each return is 2 hours. The direct labor standard wage rate at the firm is $14.00 per hour. Last month, 1,190 dire labor hours were used to prepare 600 tax returns. Total wages were $17,255. What is the actual (direct labor) wage rate per hour paid last month?

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