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 2.5 oz 23 gal. $ 0.04 per gal. Standard Rate Unit Cost $ 0.10 per oz. $ 0.25 Shampoo 0.92 Water Direct labor 1.45 hr $11.00 per hr. 15.95 During the month of July, Collin's employees gave 430 baths. The actual results were 765 ounces of shampoo used (cost of $153.00) 7,300 gallons of water used (cost of $584), and labor costs for 370 hours (cost of $4,551) 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