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 Unit Cost Shampoo Water Standard Quantity 2.1 02. 19 gal. 1.25 hr.. Standard Rate $ 0.40 per oz. $ 0.06 per gal. $11.00 per hr. $ 0.84 1.14 Direct labor 13.75 During the month of July. Collin's employees gave 390 baths. The actual results were 745 ounces of shampoo used (cost of $372.50). 6,900 gallons of water used (cost of $552), and labor costs for 330 hours (cost of $4,026) 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