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	3	oz.	$	0.60	per oz.	$	1.80
Water	28	gal.	$	0.07	per gal.		1.96
Direct labor	1.7	hr.	$	12.00	per hr.		20.40

During the month of July, Collins employees gave 480 baths. The actual results were 790 ounces of shampoo used (cost of $560.90), 7,800 gallons of water used (cost of $624), and labor costs for 420 hours (cost of $5,544)

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.