The following data are for the pension plan for the employees of Lockett Company.

1/1/14 12/31/14 12/31/15

Accumulated benefit obligation $2,500,000 $2,600,000 $3,400,000

Projected benefit obligation 2,700,000 2,800,000 3,700,000

Plan assets (at fair value) 2,300,000 3,000,000 3,300,000

AOCL net loss -0- 580,000 500,000

Settlement rate (for year) 10% 9%

Expected rate of return (for year) 8% 7%

Locketts contribution was $420,000 in 2015 and benefits paid were $275,000. Lockett estimates that the average remaining service life is 20 years.

The actual return on plan assets in 2015 was

a. $300,000.

b. $255,000.

c. $200,000.

d. $155,000.

Assume that the actual return on plan assets in 2015 was $245,000. The unexpected gain on plan assets in 2015 was

a. $32,000.

b. $55,000.

c. $35,000.

d. $34,000.

The corridor for 2015 was $300,000. The amount of AOCI-net loss amortized in 2015 was

a. $33,333.

b. $32,000.

c. $14,000.

d. $12,000.