2. The following labor standards have been established for a particular product: Standard Labor - hours per unit of output Standard Labor rate 3.00 hours $ 11.45 per hour The Following Data pertain to operations concerning the product for the last month: Actual Hours Worked Actual Total Labor Cost Actual Output 8,200 hours $ 91,120 1,350 units Determine the variance and evaluate the cause of labor efficiency variance for the month