Calculate the Pension Plan(s) if any in the image down below.

Fair value of plan assets Accumulated benefit obligation Projected benefit obligation AOCI--Net (gain) or loss Expected rate of return Settlement rate 12/31/07 4,620,000 4,218,750 4,560,000 (637,500) 7% 8% 12/31/08 5,280,000 5,775,000 6,000,000 (720,000) 6% 8% Hafner's contribution was $780,000 in 2008 and benefits paid were $420,000. Hafner estimates that the average remaining service life is 10 years. Please answer the following questions in the space provided. Provide computational support to your answer. (a) Calculate the interest cost for 2008. (2 points) (b) Calculate the actual return on plan assets in 2008. (5 points) (c) Calculate the unexpected gain or loss in 2008 and identify if it is a gain or loss. (3 points) (d) Calculate the corridor for 2008.(2 points) (e) Calculate the amortization of the net gain for 2008, using the corridor approach. (3 points)