1. Big Goal, Inc., offers a defined benefit plan that uses a unit credit formula which provides for 2.5% per year of service multiplied by the average of the employee's 3 highest consecutive years of compensation. Service is capped at 30 years. Dale's earnings for the past 6 years were reported as: a. What is the average of Dale's 3 highest consecutive years of compensation, without regard to the covered compensation limits? b. What is the average of Dale's 3 highest consecutive years of compensation, subject to the covered compensation limits? c. What is Dale's pension benefit if he retired in 2022 and had worked for 20 years? d. What is Dale's pension benefit if he retired in 2022 and had worked for 40 years