TrueNorth Light Bulb Company manufactures light bulbs. The standard direct materials quantity required to produce one LED light bulb is one half pound at a cost of $$1$ per pound. During November, $7,300$ LED light bulbs were produced using $-1,095$ pounds of direct materials that cost $$(1,369).$ 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.$)$

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