#$5$ Suds & Cuts is a local pet grooming shop owned by Collin Bark. Collin has prepared the following standard cost card for each dog bath given:

During the month of July, Collin$$s employees gave $310$ baths. The actual results were $705$ ounces of shampoo used $($cost of $$232\mathrm{.}65),6,100$ gallons of water used $($cost of $$427),$ and labor costs for $250$ hours $($cost of $$2,600).$

Required:

Calculate Suds & Cuts, direct materials variances for both shampoo and water for the month of July.

Calculate Suds & Cuts, direct labor variances for the month of July.