In this question

We apply BODMAS rule,

$$\begin{gathered} \begin{array}{l}\text{\hspace{0.17em}24336 }÷\text{? = 78}\times \text{24}\end{array} \\ \begin{array}{l}\Rightarrow \frac{\text{24336}}{?}\text{ = 78}\times \text{24}\end{array} \\ \begin{array}{l}\Rightarrow \text{\hspace{0.17em}\hspace{0.17em}\hspace{0.17em}? = }\frac{\text{24336}}{78\times 24}\end{array} \\ =\frac{\text{24336}}{?}\text{= 13} \end{gathered}$$

Hence, Option B is correct.