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 Standard Quantity Standard Rate Cost Shampoo 3 . 1 ounces $0 . 70 per ounces $2 . 17 Water 29 gallons $0 .07 per gallons 2 .03 Direct labor 1.75 hour $12 .00 per hour 21.00 During the month of July, Collin's employees gave 490 baths. The actual results were 795 ounces of shampoo used (cost of $643.95), 7,900 gallons of water used (cost of $632), and labor costs for 430 hours {cost of $5,719). 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 month of July. Note: Round your intermediate calculations and final answers to 2 decimal places. Indicate the effect of selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Required 2 > Direct Material Quantity Variance _