9. The accrued obligation at the beginning of the year was $456,000 and the current service cost for the year is $67,000. Assuming an interest factor of 6%, what is the accrued obligation at the end of the year? a. $523,000 b. $389,000 C. $550,360 d. $554,380 10. An example of an experience gain or loss is: a. The actual employee turnover rate is higher than projected. b. The discount rate used for an obligation is increased from 5% to 6%. c. The assumption for salary increases is reduced from 3% to 2.5%. d. The funding method is changed to the accumulated benefit method