12. From the information below, compute the pension cost.

a. Actual return on plan assets: $62,000

b. Amortization of net loss: $3,800

c. Amortization of prior service costs: $10,000

d. Benefits paid: $82,000

e. Contributions: $47,000

f. Expected return on plan assets: $91,000

g. Interests Costs: $165,000

h. Service Cost: $110,000