Which of the following is a nonwrongful dissociation?
A) A partner's filing of a bankruptcy petition B) A partner's retirement at age 60 when the partnership agreement requires the partners to retire at age 70 C) A partner's willful and persistent breach of the partnership agreement D) A partner's death
If the actual direct labor hours worked is greater than the standard hours the labor quantity variance will be ___________________ and the labor rate variance will be ____________________ if the standard rate of pay is greater than the actual rate of pay.