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: Shampoo Water Direct labor Standard Quantity Standard Rate 1.9 oz. $ 0.20 per oz. 17 gal. $ 0.84 per gal. 1.15 hr. $10.00 per hr. Standard Unit Cost $ 0.38 8.68 11.50 During the month of July. Collin's employees gave 370 baths. The actual results were 735 ounces of shampoo used (cost of $205.80). 6.700 gallons of water used (cost of $536), and labor costs for 310 hours (cost of $3,658). 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 verlance by selecting "F" for favorable, "U" for unfavorable.) Shampoo Water Direct Material Price Variance Direct Material Quantity Variance 2. Calculate Suds & Cuts direct labor variances for the month of July. (Indicate the effect of each verlance by selecting "F" for favorable, "U" for unfavorable. Round your answers to nearest doller amount.) Direct Labor Rate Variance Direct Labor Efficiency Variance