Generic Light Bulb Company manufactures light bulbs. The standard direct materials quantity required to produce one globe light bulb is 1/4 pound at a cost of $1.45 per pound During November, 1,100 globe light bulbs were produced using 235 pounds of direct materials that cost $423. What is the direct materials cost variance? (Do not round intermediary calculations. Round the final answer to the nearest cent.) A. $82.25U B. $82.25F C. $58.00F D. $58.00U