Suds & Cuts is a local pet grooming shop owned by Collin Bork. Collin has prepared the following standard cost card for each dog bath given Shampoo water Direct labor Standard Quantity Standard Rate 2 oz. $ 0.30 per oz. 18 gal. $ 0.05 per gal. 1.2 hr. $11.00 per he. Standard Unit Cost $ 0.60 0.90 13.20 During the month of July, Collin's employees gave 380 baths. The actual results were 740 ounces of shampoo used (cost of $259.00). 6,800 gallons of water used (cost of $544), and labor costs for 320 hours (cost of $3.840) Required: 1. Calculate Suds & Cuts direct materiais 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 materiais variances for both shampoo and water for the month of July. (Round your answers to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (1.e., zero variance).) Shampoo Water Direct Material Price Variance Direct Material Ouantity Variance