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 1.7 oz. $ 0.70 per oz. $ 1.19 Water 15 gal. $ 0.05 per gal. 0.75 Direct labor 1.05 hr. $ 10.00 per hr. 10.50 During the month of July, Collins employees gave 350 baths. The actual results were 725 ounces of shampoo used (cost of $558.25), 6,500 gallons of water used (cost of $455), and labor costs for 290 hours (cost of $3,306).

Required: 1. Calculate Suds & Cuts direct materials variances for both shampoo and water for the month of July. (Round your answers to 2 decimal places. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable.)

Direct Materials Per Variance? Direct materials quantity variance?