he following information relates to the pension plan for the employees of Cullumber Co.:

		1/1/17				12/31/17				12/31/18
Accum. benefit obligation		$	8140000			$	8560000			$	11500000
Projected benefit obligation			8665000				9358000				12907000
Fair value of plan assets			7825000				9820000				10954000
AOCI net (gain) or loss			-0-				(1402000	)			(1570000	)
Settlement rate (for year)							11%				11%
Expected rate of return (for year)							8%				7%

Cullumber estimates that the average remaining service life is 16 years. Cullumber's contribution was $1213000 in 2018 and benefits paid were $877000. The actual return on plan assets in 2018 is