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 330 baths. The actual results were 715 ounces of shampoo used (cost of $400.40 ). 6,300 gallons of water used (cost of $441 ), and labor costs for 270 hours (cost of $2.916 ). Required: 1. Calculate Suds \& Cuts, direct materials variances for both shampoo and water for the month of July. 2. Caiculate 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. Note: Round your intermediate calculations and final answers to 2 decimol places, Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect ( 1.e, zero variance)