The following information is for the pension plan for the employees of Peterson Inc. 12/31/2010 12/31/2011 Accumulated benefit obligation 2,800,000 3,760,000 Projected benefit obligation 3,040,000 4,000,000 Fair value of plan assets 3,080,000 3,520,000 Settlement rate 8% 8% Expected rate of return 7% 6% Peterson estimates that the average remaining service life is 15 years. Petersons contribution was $520,000 in 2011 and benefits paid were $280,000. Instructions a. Calculate the interest cost in 2011 b. Calculate the actual return on plan assets in 2011 c. Calculate the unexpected gain or loss in 2011 d. Calculate the corridor for 2011 and the amortization for the net gain for 2011 e