The following data is provided pertaining to a companys defined benefit pension plan. Calculate the periodic pension cost for this data, separately using the two different formulae that apply:

Pension obligation (PO) details Beginning PO= 2000 Current SVC Costs= 800 Interest cost= 100 Past SVC Costs= 600 Benefits paid= 150

Fair value (FV) of plan assets (PA) details Beginning FV= 1800 Actual return on PA= 225 Employer contributions= 550 Benefits paid = 150

a. Formula using net pension liability

b. Formula using costs and returns