Generic Light Bulb Company manufactures light bulbs. The standard direct materials quantity required to produce one globe light bulb is pound at a cost of $1.40 per pound. During November, 1,200 globe light bulbs were produced using 225 pounds of direct materials that cost $383. What is the direct materials efficiency variance? (Round the final answer to the nearest cent.) OA. $105.00 U B. $67.50 F OC. $105.00 F D. $67.50 U