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	oz.		$	0.30	per oz.		$	0.60
Water	18	gal.		$	0.05	per gal.			0.90
Direct labor	1.2	hr.		$	11.00	per hr.			13.20

During the month of July, Collins 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 materials variances for both shampoo and water for the month of July.

2. Calculate Suds & Cuts direct labor variances for the month of July.

E9-5 (Algo) Calculating Direct Materials and Direct Labor Variances [LO 9-3, 9-4] 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 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 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. 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, and "None" for no effect (i.e., zero variance).) Calculate Suds \& Cuts direct labor variances for the month of July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Round your answers to nearest dollar amount.)