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 Quantity Standard Rate Standard Unit Cost Shampoo 1.5 oz. $ 0.50 per oz. $ 0.75 Water 13 gal. $ 0.05 per gal. 0.65 Direct labor 0.95 hr. $ 10.00 per hr. 9.50 During the month of July, Collins employees gave 330 baths. The actual results were 715 ounces of shampoo used (cost of $400.40), 6,300 gallons of water used (cost of $441), and labor costs for 270 hours (cost of $2,916). Required: 1. 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 "F" for favorable, "U" for unfavorable.) 2. Calculate Suds & Cuts direct labor variances for the month of July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Round your answers to nearest dollar amount.)