Other information about the company's pension obligation and plan assets is as follows. Pharoah Inc has a stable labor force of 400 employees who are expected to receive benefits under the plan, The total service-vears for all participating employees is 4,400, The beginning balance of accumulated OCl (G/2) is zero on January 1.2025. The market-related value and the fair value of plan assets are the same for the 4 -year period. Use the awerage remaining service life per employee as the basis for amortization