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E9-5 (Algo) Calculating Direct Materials and Direct Labor Variances (LO 9-3, 9.4) 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 2.6 02. $ 0.20 per oz. $ 0.52 Water 24 gal. $ 0.85 per gal. 1.20 Direct labor 1.5 hr. $12.00 per hr. 18.00 During the month of July Collin's employees gave 440 baths. The actual results were 770 ounces of shampoo used (cost of $231.00). 7.400 gallons of water used (cost of $592), and labor costs for 380 hours (cost of $4,940). 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 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Water 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 for favorable, "U" for unfavorable, and "None' for no effect (.e., zero wariance).) Shampoo Direct Material Price Variance Direct Material Quantity Variance Required 2 > Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate Suds & Cuts direct labor variances for the month of July. (Indicate the effect of each variance by selecting "e" for favorable, "U" for unfavorable, and "None" for no effect (1.e., zero variance). Round your answers to nearest dollar amount.) Direct Labor Rate Variance Direct Labor Efficiency Variance