Gingrich Consulting determined the following amounts related to its pensions: Benefits paid to retirees $ 447,250 Expected return on plan assets 366,150 Funding contributions during the year 478,050 Service cost 442,100 Investment return 326,700 Interest cost 480,300 Plan assets at fair value, January 1 7,327,950 A. What is the net periodic pension cost for the year? B. What is the fair value of the plan assets at December 31? C. Which investment return, expected or actual, does GAAP allow in the calculation of benefit cost? What is the rationale underlying this treatment? D. What factors affect the estimate of a firm's future retirement obligation