Th e relationship between the periodic pension cost and the plan’s funded status is best expressed in which of the following?

A . Periodic pension cost of –£483 = Ending funded status of –£4,774 – Employer contributions of £693 – Beginning funded status of –£4,984.

B . Periodic pension cost of £1,322 = Benefi ts paid of £1,322.

C . Periodic pension cost of £210 = Ending funded status of –£4,774 – Beginning funded status of –£4,984.