projected benefit of s440,000 11. On January 1, 2018, Crowther Co. estimated a s benefits paid to retirees based on a discount rate of 12 percent. Pension totaled $60,000. Service costs for 2018 amounted to $14 on December 31,2017.and of the plan assets were $350,0oo and $400,000 ecember 31, 2018, respectively. The projected benefit obligation at December 31, 2018, was A $528,000 B. $580,80o C. $630,800 D. $64 0,800