Gainer Corporation\'s standard wage rate is $11.70 per direct labor-hour (DLH) and according to the standards, each unit of output requires 3.9 DLHs. In February, 7,800 units were produced, the actual wage rate was $12.50 per DLH, and the actual hours were 29,940 DLHs. The Labor Rate Variance for February would be recorded as a

a. Debit of $23,952.

b. Credit of $23,952.

c. Credit of $24,336.

d. Debit of $24,336.