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 $310$ baths. The actual results were $705$ ounces of shampoo used $($cost of $$232\mathrm{.}65),6,100$ gallons of water used $($cost of $$427),$ and labor cosls for $250$ hours $($cost of $$2\mathrm{.}600).$

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.

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

Wote: 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$).$