Sachs Brands' defined benefit pension plan specifies annual retirement benefits equal to 1.5% X service years X final year salary, payable at the end of each year. Angela Davenport was hired by Sachs at the beginning of 2004 and is expected to retire at the end of 2038 after 35 years service. Her retirement is expected to spend 18 years. Davenport's salary is $93,000 at the end of 2018 any companies actuary projects her salary to be $295,000 have retirement. The actuary's discount rate is 7%.

1. What is the company's projected benefit obligation at the beginning of 2018 after 14 years of service with respect to Davenport. Do not round intermediate calculations round your final answer to nearest whole dollar.

2. Estimate by the projected benefits approach the portion of Davenport's annual retirement payments attributable to 2018 service.

3. What is the company service cost for 2018 with respect to Davenport?

4. What is the company's interest cost for 2018 with respect to Davenport?

5. Combine your answers to the requirements one, three and four to determine the company's projected benefit obligation at the end of 2018 after 15 years of service with respect to Davenport.