uds & 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	ounces	$0.60	per ounces	$1.80
Water	28	gallons	$0.07	per gallons	1.96
Direct labor	1.7	hour	$12.00	per hour	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.