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	2.1	oz.		$	0.40	per oz.		$	0.84
Water	19	gal.		$	0.06	per gal.			1.14
Direct labor	1.25	hr.		$	11.00	per hr.			13.75

During the month of July, Collins employees gave 390 baths. The actual results were 745 ounces of shampoo used (cost of $372.50), 6,900 gallons of water used (cost of $552), and labor costs for 330 hours (cost of $4,026).

Required:

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

	Shampoo	Water
direct materials price variance	?	?
direct materials quantity variance	?	?

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

direct labor rate variance	?	U
direct labor efficiency variance	?	F