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 2.2 ounces $0.50 per ounces $1.10 Water 20 gallons $0.04 per gallons 0.80 Direct labor 1.3 hour $11.00 per hour 14.30 During the month of July, Collins employees gave 400 baths. The actual results were 750 ounces of shampoo used (cost of $435.00), 7,000 gallons of water used (cost of $560), and labor costs for 340 hours (cost of $4,216). Required: Calculate Suds & Cuts, direct materials variances for both shampoo and water for the month of July. Calculate Suds & Cuts, direct labor variances for the month of July.