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 Shampoo Water 2 oz. $ 0.30 per oz. 18 gal. $ 0.05 per gal. Direct labor 1.2 hr. $11.00 per hr. Standard Rate Standard Unit Cost $ 0.60 0.90 13.20 During the month of July. Collin's employees gave 380 baths. The actual results were 740 ounces of shampoo used (cost of $259.00). 6.800 gallons of water used (cost of $544), and labor costs for 320 hours (cost of $3,840). 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 11 Required 2 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, and "None" for no effect (i.e., zero variance). Round your answers to nearest dollar amount.) Direct Labor Rate Variance Direct Labor Efficiency Variance