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 $1\mathrm{.}2$ ounces $$0\mathrm{.}20$ per ounces $$0\mathrm{.}24$

Water $10$ gallons $$0\mathrm{.}04$ per gallons $0\mathrm{.}40$

Direct labor $0\mathrm{.}8$ hour $$9\mathrm{.}00$ per hour $7\mathrm{.}20$

During the month of July, Collin$$s employees gave $350$ baths. The actual results were $700$ ounces of shampoo used $($cost of $$182\mathrm{.}00),6,000$ gallons of water used $($cost of $$420),$ and labor costs for $240$ hours $($cost of $$2,448).$

Required:

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

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