Should we take this sentence as a contrary-to-fact statement? I don't think so, I think "he has made it okay" is a fact; otherwise the verb "have" should be "had". I guess "wish" is the same as "hope" in this sentence.
I wish he has made it okay last month.
The whole sentence needs work, Teleo-- you cannot use present perfect when you have made reference to a specific past date ( last month ). Therefore, the had is mandatory. Hope and wish are still different, though, and take different tenses: I wish he had made it last month (he didn't) I hope he made it last month (I don't know whether he did or not)
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