each dog Suds & Cuts is a local pet grooming shop owned by Collin Bark. Collin has prepared the following standard cost card bath given: Standard Standard Quantity Standard Rate Unit Cost Shampoo 1.4 oz. $0.40 per oz. $ 0.56 Water 12 gal. $0.04 per gal. 0.48 Direct labor 0.9 hr. $9.00 per hr. 8.10 During the month of July, Collin's employees gave 320 baths. The actual results were 710 ounces of shampoo used (cost of $340.80), 6,200 gallons of water used (cost of $434), and labor costs for 260 hours (cost of $2,756). Required: 1. 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.) Shampoo Water $ 56.80 U $ 186.000 Direct Material Price Variance Direct Material Quantity Variance S 104.80 U $ 94.40U 2. Calculate Suds & Cuts direct labor variances for the month of July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Round your answers to nearest dollar amount.) Direct Labor Rate Variance Direct Labor Efficiency Variance