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 3 oz. 0.60 per oz. 28 gal. $ 0.07 per gal. 1.80 1.96 20.40 Water Direct labor 1.7 hr. $12.00 per hr During the month of July, Collin's employees gave 480 baths. The actual results were 790 ounces of shampoo used (cost of $560.90),7,800 gallons of water used (cost of $624), and labor costs for 420 hours (cost of S5,544) 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, "Ufor unfavorable.) Shampoo Water Direct Material Price Variance Direct Material Quantity Variance