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 380 baths. The actual results were 740 ounces of shampoo used (cost of $259.00 6,800 gallons of water used (cost of $544 ), and labor costs for 320 hours (cost of $3,840 ). Required: 1. Calculote 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. Note: Round your intermediate calculations and final 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)