The following information relates to the pension plan for the employees o f Quinlan Co 12/31M4 $4,400,000 4,650,000 4,250,000 12/3115 Accumulated benefit obligation Projected benefit ob Fair value of plan assets Market-related value of assets (MRAV Accumulated OCI-Net loss Settlement rate (for year) Expected rate of return (for year) 1231/16 $6,000,000 6,670,000 5,740,000 5,650,000 (800,000) 4,980,000 5,200,000 5,160,000 4,100,000 (500,000) 11% 11% 11% Quinlan co Benefits Paid (for year) 2014 S400,000 $450,000 ion (for year) $500,000 $100,000 $315,000 $235,000 The 2016 Service Cost was Select one O a. $1,064,400 O b. $1,142,200 O c. $1,377,200 O d. $1,925,000 O e. $1,690,000 The following information relates to the pension plan for the employees o f Quinlan Co 12/31M4 $4,400,000 4,650,000 4,250,000 12/3115 Accumulated benefit obligation Projected benefit ob Fair value of plan assets Market-related value of assets (MRAV Accumulated OCI-Net loss Settlement rate (for year) Expected rate of return (for year) 1231/16 $6,000,000 6,670,000 5,740,000 5,650,000 (800,000) 4,980,000 5,200,000 5,160,000 4,100,000 (500,000) 11% 11% 11% Quinlan co Benefits Paid (for year) 2014 S400,000 $450,000 ion (for year) $500,000 $100,000 $315,000 $235,000 The 2016 Service Cost was Select one O a. $1,064,400 O b. $1,142,200 O c. $1,377,200 O d. $1,925,000 O e. $1,690,000