Gramajo Corporation's standard wage rate is $10.10 per direct labor-hour (DLH) and according to the standards, each unit of output requires 3.4 DLHs. In February, 2,400 units were produced, the actual wage rate was $9.40 per DLH, and the actual hours were 7,920 DLHs. In the journal entry to record the incurrence of direct labor costs in February, what would the Work in Process entry consist of? A. Debit of $82,416 B. Credit of $82,416 C. Debit of $74,448 D. Credit of $74,448