Chester West Shoes, Inc., provided the following information regarding its defined Benefit pension plan: service cost, $257,000; interest on the beginning PBO, $121.000; expected retum on plan assets, $56,000, amortization of prior service costs related to unvested employees $24,000, and amortization of net actuarial gain $87,000. Based on this information, compute the total pension cost for the year. Select the labels and enter the amounts for all items that are included in the pension cost for the year (Abbreviation used: PBO - Projected Benefit Obligation. Uite parentheses or a minus sign for items that reduce pension cost. Ia box is not used in the table leave the box omoly do not select a label or enterezom) Components of Pension Cost: Amount Total Pension Cost Camey Construction enters into a long-term fixed price contract to build an office building for $5,000,000. In the first year of the contract Camay incurs $1,300,000 of cost and the engineers determined that the remaining costs to complete the project are $2,500,000 Camey bited $5,000,000 and collected $800,000 in year 1. Refer to Camey Construction. How much gross profit should Camey recognize in Year Tassuming the use of the percentage of completion method? (Round any intermediary percentages to the nearest hundredth percent, and round your final answer to the nearest whole dollar) OA $410,520 3 $3,700,000 C$487,500 OD 51,300,000