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: Shampoo Water Direct labor ounces Standard Quantity 2.6 24 1.5 gallons hour Standard Rate Standard Unit Cost $0.20 $0.05 $12.00 per ounces per gallons per hour $0.52 1.20 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 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). Shampoo Water Direct Material Price Variance Direct Material Quantity Variance Required Required 2 >