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 $1\mathrm{.}3$ ounces $$0\mathrm{.}30$ per ounces $$0\mathrm{.}39$

Water $11$ gallons $$0\mathrm{.}04$ per gallons $0\mathrm{.}44$

Direct labor $0\mathrm{.}85$ hour $$9\mathrm{.}00$ per hour $7\mathrm{.}65$

During the month of July, Collin$$s employees gave $310$ baths. The actual results were $705$ ounces of shampoo used $($cost of $$232\mathrm{.}65),6,100$ gallons of water used $($cost of $$427),$ and labor costs for $250$ hours $($cost of $$2,600).$

Required:

Calculate Suds & Cuts, direct materials variances for both shampoo and water for the month of July.

Calculate Suds & Cuts, direct labor variances for the month of July.