Gene Light Bulb Company manufactures light bulbs. The standard direct materials quantity required to produce one globe light bulb is % pound at a cost of 51 40 per pound During November, 1, 100 globe light bulbs were produced using 155 pounds of direct materials that cost $264 What is the direct materials efficiency variance? (Round the final answer to the nearest cent) OA $10 00 U OB. $160.00 F OC. 540 50 U OD $46.50 F