Suds & Cuts is a local pet grooming shop owned by Collin Bark. Collin has prepared the following standard cost card for each dog

bath glven:

During the month of July, Collin's employees gave $340$ baths. The actual results were $720$ ounces of shampoo used $($cost of $$482\mathrm{.}40),$

$6,400$ gallons of water used $($cost of $$448),$ and labor costs for $280$ hours $($cost of $$3,080).$

Required:

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

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

Complete this question by entering your answers in the tabs below.

Required $1$

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

Note: Round your intermediate calculations and final answers to $2$ decimal places. Indicate the effect of each variance by

selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$