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 2.1 ounces $0.40 per ounces $0.84

Water 19 gallons $0.06 per gallons 1.14

Direct labor 1.25 hour $11.00 per hour 13.75

During the month of July, Collins employees gave 390 baths. The actual results were 745 ounces of shampoo used (cost of $372.50), 6,900 gallons of water used (cost of $552), and labor costs for 330 hours (cost of $4,026).

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.