E$9-5($Algo$)$ Calculating Direct Materials and Direct Labor Variances $[$LO $9-3,9-4]$

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:

$\backslash$table$[[,$Standard Quantity,Standa,d Rate,$\backslash$table$[[$Standard Unit$],[$Cost$]]],[\backslash$table$[[$Shampoo$],[$Water$]],$ounces,$$0\mathrm{.}70,$per ounces,$$1\mathrm{.}68$