Cher 2 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: Standard Standard Quantity Standard Rate Unit Cost Shampoo 1.8 OZ. $ 0.19 per oz. $ 0.18 Water 16 gal. $ 8.es per gal. 0.80 Direct labor 1.1 hr. $10.ee per hr. 11.ee 3:43:27 bok int During the month of July, Collin's employees gave 360 baths. The actual results were 730 ounces of shampoo used (cost of $131.40). 6,600 gallons of water used (cost of $528), and labor costs for 300 hours (cost of $3,480). Required: 1. Calculate Suds & Cuts direct materials variances for both shampoo and water for the month of July. 2. Calculate Suds & Cuts direct labor variances for the month of July, ences Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate Suds & Cuts direct materials variances for both shampoo and water for the month of July. (Round your answers to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (ie, zero variance).)