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 2.9 oz. 27 gal. Direct labor 1.65 hr. Shampoo Water Standard Rate $0.50 per oz. $0.04 per gal. $12.00 per hr. Standard Unit Cost $ 1.45 1.08 19.80 During the month of July, Collin's employees gave 470 baths. The actual results were 785 ounces of shampoo used (cost of $471.00), 7,700 gallons of water used (cost of $616), and labor costs for 410 hours (cost of $5,371). 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.