Ciubal Corporation has provided the following data concerning its direct labor costs for December:

Standard wage rate	$13.00	per DLH
Standard hours	5.50	DLHs per unit
Actual wage rate	$13.80	per DLH
Actual hours	26,580	DLHs
Actual output	5,100	units

The Labor Rate Variance for December would be recorded as a:

credit of $19,536.

credit of $21,264.

debit of $19,536.

debit of $21,264.