Use the following information to answer Questions 25-27: Bob Smith owns a restaurant and is looking over the last two periods, and is confused on why his labor cost is so OFF? Look at all the information and answer the following questions. Per Current Per Previous Sales $190,000 Overall Labor Cost as a % of Sales Service Staff $15,000 $15,000 Personnel Salaries $22,000 $22,000 Dishwashers and Kitchen wages $12,000 $7,000 Receiving and storeroom clerk salary $3,500 $3500 Bartenders salaries $13,000 $13,000 Chef, Dining room, and Rest man salaries $17,000 $17000 Total Labor Cost $78,500 $77,500 $220,000 What costs would you say are excessive for the current period and why