Suds & Cuts is a local pet grooming shop owned by Collin Bark. Collin has prepared the tollowing standard cost card for each dog bath given: Stand Standard QuantityStandard Rate 2.1 oz. S 0.40 per oz. Unit Cost S 0.84 1.14 13.75 Shampoo ate Direct labor 19 gal. 0.06 per gal. 1.25 hr. $11.00 per hr. During the month of July, Collin's employees gave 390 baths. The actual results were 745 ounces of shampoo used (cost of $372.50). 6,900 gallons of water used (cost of $552), and labor costs for 330 hours (cost of $4,026). Required 1. Calculate Suds & Cuts direct materials 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.) Shampoo Water Direct Material Price Variance Direct Material Quantity Variance