Question 1 O out of 0.5 points Pension data for Manu Services Inc. include the following: Discount rate Expected return on plan assets Actual return on plan assets 7% 8% 9% Service cost, 2016 Accumulated benefit obligation 1/1/16 Projected benefit obligation 1/1/16 Plan assets (fair value) 1/1/16 Prior service cost-AOCI 1/1/16 Net gain-AOCI 1/1/16 2016 Cash contributions to pension fund 2016 Benefit payments to retirees 202,350 1,584,670 2,392,580 2,732,340 251,893 313,897 266,147 297,061 On average, employees' remaining service life with the company is 10 years When recording the pension expense for 2016 for Manu, Plan Assets will be debited for $ Question 2 O out of 0.5 points M-Howard Inc. has a defined benefit pension plan. On December 31 (the end of the fiscal year), the company received the PBO report from the actuary. The following information was included in the report: ending PBO, $214,562; benefits paid to retirees, $49,351; interest cost, $10,404. There was no amortization of any prior service costs or amortization of gains/losses. The discount rate applied by the actuary was 9%. What was the service cost