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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 360 baths. The actual results were 725 ounces of shampoo used (cost of $116 ). 6,500 gallons of water used (cost of $455 ), and labor costs for 230 hours (cost of $2,300). Required: 1. Calculate Suds \& Cuts direct materials variances for both shampoo and water for the month of July. 2. Calculate Suds \& Cuts direct labor varlances for the month of July. Complete this question by entering your ajiswers in the tabs below. Calculate Suds \& Cuts direct materials variances for both shampoo and water for the month of July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e, zero variance), Round your answers to 2 decimal places.)