5. Other Postemployment Benefits (OPEB) numbers are similar to defined benefit plans and are usually included in the same footnote(s). The 2016 year-end OPEB balances are stated below (in millions). OPEB Benefit Obligation Fair Value of Plan Assets Net Amount Recognized Net Benefit Cost DuPont Funding Status OPEB Obligation/TA Net Amount Recognized / TA OPEB Expense / NI 2829 0 -2829 -350 DuPont Dow 1835 0 Dow -1835 55 PPG a. Calculate funding status (overfunded or underfunded, based on net amount recognized), OPEB obligation to assets, net amount recognized to total assets, and OPEB expense (net benefit cost) to net income. 792 0 PPG -792 34 b. Evaluate OPEB obligations for these chemical companies and the relationship to pension obligations. Are there any concerns? Explain.