Enwall Corporation's standard wage rate is $12.20 per direct labor-hour (DLH) and according to the standards, each unit of output requires 3.40 DLHs. In December, 6,900 units were produced, the actual wage rate was $11.20 per DLH, and the actual hours were 16,560 DLHs. The Labor Efficiency Variance for December would be recorded as a:

credit of $84,180.

credit of $77,280.

debit of $84,180.

debit of $7,728.