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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 460 baths. The actual results were 780 ounces of shampoo used (cost of $405.6 7,600 gallons of water used (cost of $608 ), and labor costs for 400 hours (cost of $5,400 ). 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. Calculate Suds \& Cuts, direct materials variances for both shampoo and water for the month of July. Note: Round your intermediate calculations and final answers to 2 decimal places. Indicate the effect of each variance by selecting " F " for favorable, "U" for unfavorable, and "None" for no effect (i,e., zero variance)