Ivan Resources Corp. sponsors a defined benefit pension plan for its unionized labour force. The company disclosed the following in its annual financial statements: (in thousands) Fair value of plan assets Defined benefit obligation Funded status deficit 31 December 20X5 $422,400 590,200 $167,800 The company is considering the impact that changes in assumptions will have on its pension situation. Specifically, the following: a. Lower employee mortality rates b. Higher-than-expected employee turnover c. A rollback of wages by 3% d. Higher borrowing rates Page 1353 Required: Separately, for each suggested change in assumption, identify the impact on annual pension expense, the funded status of the pension, and accumulated OCI. Explain your conclusions