E$9-5($Algo$)$ Calculating Direct Materials and Direct Labor Variances $[$LO $9-3,9-4]$

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

$\backslash$table$[[,,,,$Standard Unit,$],[$Shampoo$,$Standard,Quantity,Standard Rate,Cost$],[$Water$,1\mathrm{.}8,$ounces,$$0\mathrm{.}10,$per ounces,$$0\mathrm{.}18$x