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	2.4	oz.		$	0.70	per oz.		$	1.68
Water	22	gal.		$	0.06	per gal.			1.32
Direct labor	1.4	hr.		$	11.00	per hr.			15.40

During the month of July, Collins employees gave 420 baths. The actual results were 760 ounces of shampoo used (cost of $600.40), 7,200 gallons of water used (cost of $648), and labor costs for 360 hours (cost of $4,536).

Required:

1. Calculate 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.

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, and "None" for no effect (i.e., zero variance).)

	Shampoo		Water
Direct Material Price Variance
Direct Material Quantity Variance

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, and "None" for no effect (i.e., zero variance). Round your answers to nearest dollar amount.)

Direct Labor Rate Variance
Direct Labor Efficiency Variance