Plz show all work normal dont use the excel.

4. The following labor standards have been established for a particular product: Standard Labor - Hours per unit of output 2.00 hours Standard labor rate $ 12.40 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 7,200 hours Actual Total labor cost $ 88,000 Actual Output 1,550 units Determine the variance and evaluate the cause of labor efficiency variance for the month