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 $2\mathrm{.}5$ ounces $$0\mathrm{.}10$ per ounces $$0\mathrm{.}25$

Water $23$ gallons $$0\mathrm{.}04$ per gallons $0\mathrm{.}92$

Direct labor $1\mathrm{.}45$ hour $$11\mathrm{.}00$ per hour $15\mathrm{.}95$

During the month of July, Collin$$s employees gave $430$ baths. The actual results were $765$ ounces of shampoo used $($cost of $$153\mathrm{.}00),7,300$ gallons of water used $($cost of $$584),$ and labor costs for $370$ hours $($cost of $$4,551).$

Required:

Calculate Suds & Cuts, direct materials variances for both shampoo and water for the month of July.

Calculate Suds & Cuts, direct labor variances for the month of July.