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 $430$ baths. The actual results were $765$ ounces of shampoo used $($cost of $$153\mathrm{.}00),$

$7,300$ gallons of water used $($cost of $$584),$ and labor costs for $370$ hours $($cost of $$4,551).$

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. Indicate the effect of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" for no

effect $($i$.$e$.,$ zero variance$).)$