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 1.3 oz. $ 0.30 per oz. $ 0.39 Water 11 gal. $ 0.04 per gal. 0.44 Direct labor 0.85 hr. $ 9.00 per hr. 7.65 During the month of July, Collins employees gave 310 baths. The actual results were 705 ounces of shampoo used (cost of $232.65), 6,100 gallons of water used (cost of $427), and labor costs for 250 hours (cost of $2,600). 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, "U" for unfavorable.) 2. Calculate Suds & Cuts direct labor variances for the month of July. (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable. Round your answers to nearest dollar amount.)