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POP/ROCK Men at Work: ''Cargo.'' (Columbia QC 38660). Men at Work's recipe for success isn't particularly unusual: good songs, tight guitars and percussion, distinctive singing (sort of dry-sounding), mixed in with ample amounts of Australian charm and whimsy. And ''Cargo,'' the group's second stateside release , succeds amply in this fashion. It's stylish and quintessential pop. ''Overkill ,'' Men at Work's latest product for the charts, is upbeat in sound, introspective in lyrics. ''Dr. Heckyll & Mr. Jive,'' the first cut, is a compelling tune with an amusing idiosyncrasy. ''Cargo'' is a platter full of Men at work's colorful craft, and though engaging and tuneful, it'll hardly knock anyone off a chair for innovation or skill. Who cares, though; the group's workmanlike songs are some of the best-sounding pop on the charts today.

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