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. Standard Rate $0.10 per oz. Standard Unit Cost $ 0.20 20 gal. $0.05 per gal. Direct labor 0.75 hr. $9.00 per hr. 1.00 6.75 During the month of July, Collin's employees gave 360 baths. The actual results were 725 ounces of shampoo used (cost of $116), 6,500 gallons of water used (cost of $455), and labor costs for 230 hours (cost of $2,300). 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 n each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no eff answers to 2 decimal places.) Direct Material Price Variance Direct Material Quantity Variance Shampoo Water