I am looking to replace R40 and R30 light bulbs with more energy efficient DIMMABLE recessed lights. I have read through much material but it is somewhat dated.

Please provide some companies that offer energy efficient R30 and R40 bulbs. LED bulbs seem to be in the $30 range, when I am only looking to spend $4-10 depending on the type and review of the lightbulb.

Thanks in advance for taking the time to help me.