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	2.8	oz.		$	0.40	per oz.		$	1.12
Water	26	gal.		$	0.04	per gal.			1.04
Direct labor	1.6	hr.		$	12.00	per hr.			19.20

During the month of July, Collins employees gave 460 baths. The actual results were 780 ounces of shampoo used (cost of $405.60), 7,600 gallons of water used (cost of $608), and labor costs for 400 hours (cost of $5,400).

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.