The following information relates to the pension plan for the employees of Turner Co.:

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

Accum. benefit obligation

$6,160,000 $6,440,000 $8,400,000

Projected benefit obligation

6,510,000 6,972,000 9,338,000

Fair value of plan assets

5,950,000 7,280,000 8,036,000

AOCI net (gain) or loss

-0- (1,085,000) (1,120,000)

Settlement rate (for year)

10% 9%

Expected rate of return (for year)

8% 7%

Turner estimates that the average remaining service life is 20 years. Turner's contribution was $882,000 in 2015 and benefits paid were $602,000.

The interest cost for 2015 is

a. $627,480.

b. $708,400.

c. $766,920.

d. $1,027,180.

The actual return on plan assets in 2015 is

a. $476,000.

b. $532,000.

c. $686,000.

d. $756,000.

The unexpected gain or loss on plan assets in 2015 is

a. $33,600 loss.

b. $26,320 gain.

c. $32,400 gain.

d. $50,320 loss.

The corridor for 2015 is

a. $697,200.

b. $833,800.

c. $891,000.

d. $728,000.

The amount of AOCI (net gain) amortized in 2015 is

a. $17,850.

b. $17,500.

c. $13,563.

d. $11,638.