1. From the information below, compute the pension cost.
   1. Actual return on plan assets: $14,000 loss
   2. Amortization of net gain: $1,600
   3. Amortization of prior service costs: $13,000
   4. Benefits paid: $69,000
   5. Contributions: $73,000
   6. Expected return on plan assets: $22,700
   7. Interests Costs: $16,900
   8. Service Cost: $15,200
   9. Beginning PBO: $433,500
   10. Beginning plan assets: $389,700