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 $400$ baths. The actual results were $750$ ounces of shampoo used $($cost of $$435\mathrm{.}00).$

$7,000$ gallons of water used $($cost of $$560),$ and labor costs for $340$ hours $($cost of $$4,216).$

Requlred:

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.

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 each variance by

selecting $"F"$ for favorable, $"$U$"$ for unfavorable, and "None" for no effect $($i$.$e$.,$ zero variance$).$