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 $1.60 per pound. During November. 1,120 globe light bulbs were produced using 220 pounds of direct materials that cost $374 What is the direct materials efficiency variance? (Round the final answer to the nearest cent.) OA. $96.00 F OB. $22.00 F OC $06.00 U OD. $22.00 U C