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	1.8	oz.		$	0.10	per oz.		$	0.18
Water	16	gal.		$	0.05	per gal.			0.80
Direct labor	1.1	hr.		$	10.00	per hr.			11.00

During the month of July, Collins employees gave 360 baths. The actual results were 730 ounces of shampoo used (cost of $131.40), 6,600 gallons of water used (cost of $528), and labor costs for 300 hours (cost of $3,480). 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.)