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: Shampoo Water Direct labor Standard Rate $0.50 per ounces Standard Unit Cost $0.75 gallons $0.05 per gallons. 0.65 hour $10.00 per hour 9.50 Standard Quantity 1.5. ounces 13 0.95 During the month of July, Collin's employees gave 330 baths. The actual results were 715 ounces of shampoo used (cost of $400.40), 6,300 gallons of water used (cost of $441), and labor costs for 270 hours (cost of $2,916). Required: 1. Calculate Suds & Cuts, direct materials variances for both shampoo and water for the month of July. 2. Calculate Suds & Cuts, direct labor variances for the month of July. Complete this question by entering your answers in the tabs below. Required 1 Required 2 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). Direct Material Price Variance Direct Material Quantity Variance Shampoo Water Complete this question by entering your answers in the tabs below. Required 1 Required 2 Calculate Suds & Cuts, direct labor variances for the month of July. Note: Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your answers to nearest dollar amount. Direct Labor Rate Variance Direct Labor Efficiency Vahance