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 $470$ baths. The actual results were $785$ ounces of shampoo used $($cost of $$471\mathrm{.}00),$

$7,700$ gallons of water used $($cost of $$616),$ and labor costs for $410$ hours $($cost of $$5,371).$

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.

Complete this question by entering your answers in the tabs below.

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$).$