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 440 baths. The actual results were 770 ounces of shampoo used (cost of $231.00 ), 7,400 gallons of water used (cost of $592 ), and labor costs for 380 hours (cost of $4,940 ). 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).)