11. The following information relates to the defined benefit pension plan for the BBB Company for the year ending
December 31, 20x8:
Present value of benefit obligation, January 1				6,900,000
Present value of benefit obligation, December 31				7,793,500
Fair value of plan assets, January 1				552,500
Fair value of plan assets, December 31				8,347,500
Employer contribution				637,500
Benefits paid to retirees				585,000
Settlement rate				10%
Ceiling January				1,300,000
How much would be the net pension cost takes to profit and loss for the year 20x8?