i. Plan effective date: 1/1/2000. ii. Accrued benefit: $50 per month per year of service for the first 10 years of service plus $65 per month per year of service for service over 10 years. iii. Actuarial cost method: Unit credit. iv. Selected actuarial assumptions: v. Accrued liability as of 1/1/2018:$50,000. vi. Data for sole narticinant: What is the normal cost for 2018 as of 1/1/2018