The following labor standards have been established for product ZZY: Standard labor Hours per 4.00 hours unit of output Standard Labor rate BD 12.500 per hour The following data pertain to the operations concerning the product for the last month: Actual Hours worked 9800 hours Actual total labor cost BD 85.350 Actual Output 1,850 units

Determine the variance and evaluate the cause of labor efficiency and variance for the month.