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 ounces $0.10 per ounces $0.18 Water 16 gallons $0.05 per gallons 0.80 Direct labor 1.1 hour $10.00 per hour 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

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