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: During the month of July. Collin's employees gave 490 baths. The actual results were 795 ounces of shampoo used (cost of $643.95). 7, 900 gallons of water used (cost of $632), and labor costs for 430 hours (cost of $5, 719). 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.) 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.)