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 Standard Rate Standard Unit Cost

Shampoo $2\mathrm{.}2$ ounces $$0\mathrm{.}50$ per ounces $$1\mathrm{.}10$

Water $20$ gallons $$0\mathrm{.}04$ per gallons $0\mathrm{.}80$

Direct labor $1\mathrm{.}3$ hour $$11\mathrm{.}00$ per hour $14\mathrm{.}30$

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).$

Required:

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.