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

		1/1/20				12/31/20				12/31/21
Accum. benefit obligation		$	8640000			$	9060000			$	12000000
Projected benefit obligation			9165000				9858000				13407000
Fair value of plan assets			8325000				10320000				11454000
AOCI net (gain) or loss			-0-				(1452000	)			(1620000	)
Settlement rate (for year)							9%				9%
Expected rate of return (for year)							9%				8%

Sunland estimates that the average remaining service life is 16 years. Sunland's contribution was $1263000 in 2021 and benefits paid were $927000. The interest cost for 2021 is

$1206630.

$887220.

$815400.

$824850.