Resolute Light Bulb Company manufactures light bulbs. The standard direct materials quantity required to produce one LED light bulb is three pounds at a cost of $2 per pound. During November, 6,900 LED light bulbs were produced using 25,185 pounds of direct materials that cost $46,592. What are the direct materials cost and efficiency variances? Indicate the amount and if the variances are favorable (F) or unfavorable (U). (Round intermediary and final calculations to the nearest whole dollar.) Cost Variance = Efficiency Variance = Amount Label

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