5) Mega Corporation sponsors a defined-benefit plan for its employees. Compute the pension cost for the year, given the following information Service cost Beginning Accumulated Benefit Obligtion $150,000 Beginning Projected Benefit Obligation Beginning Plan Asset at Fair Value Current Contribution $144,000 $12,000 Interest on beginning PBO Expected return on plan assets Actual return on plan assets 10% $45,000 $47,000 $5,000 $12,000 Amortization of prior service costs Amortization of net actuarial loss