The following information pertains to Metion Co's pension plan Actuarial estimate of projected benefit obligation at 1/1/11 $72,000 $70,000 10% $18,000 $15,000 Plan assets 1/1/11 Assumed discount rate Service costs for 2012 Pension benefits paid during 2011 Mellon's interest cost at December 31, 2011 was $7,200 $7,000 $1,500 $1,800. a. b, C. d