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	2.9	oz.		$	0.50	per oz.		$	1.45
Water	27	gal.		$	0.04	per gal.			1.08
Direct labor	1.65	hr.		$	12.00	per hr.			19.80

During the month of July, Collins employees gave 470 baths. The actual results were 785 ounces of shampoo used (cost of $471.00), 7,700 gallons of water used (cost of $616), and labor costs for 410 hours (cost of $5,371). 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.)

	Shampoo		Water
Direct Material Price Variance	$78.50	U
Direct Material Quantity Variance		F

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 the nearest dollar amount.)

Direct Labor Rate Variance	....	U
Direct Labor Efficiency Variance	....	F