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: During the month of July, Collin's employees gave 380 baths. The actual results were 740 ounces of shampoo used (cost of $259.00 ), 6,800 gallons of water used (cost of $544 ), and labor costs for 320 hours (cost of $3,840). 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