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	2.6	oz.		$	0.20	per oz.		$	0.52
Water	24	gal.		$	0.05	per gal.			1.20
Direct labor	1.5	hr.		$	12.00	per hr.			18.00

During the month of July, Collins employees gave 440 baths. The actual results were 770 ounces of shampoo used (cost of $231.00), 7,400 gallons of water used (cost of $592), and labor costs for 380 hours (cost of $4,940). 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.)