ABC has a post-retirement medical plan that provides medical care and life insurance benefits to employees who render 5 years of service and attain age 55 while in service. At the end of 2013, employee A is 46. She was hired at age 26 and is expected to retire at age 62. The expected post-retirement benefit obligation (EPBO) for employee A at the end of 2013 is $23160. For employee A calculate the following: a. Attribution period is: b. Years of service is: c. APBO end of 2013 is: d. Service cost on APBO for 2013 is: