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 Unit,$],[$Shampoo$,1\mathrm{.}5,$ounces,Standard Rate,Cost$],[$Water$,13,$gallons,$$0\mathrm{.}50,$per ounces$],[$Direct labor,$0\mathrm{.}95,$hour,$$0\mathrm{.}05$ per gallons,$$0\mathrm{.}75$