On January 1 . 2014, Reason Co estimated a projected benefit of $440,000 based on a settlement rate of 1 . percent. Pension benefits paid to retirees totaled $60,000 . Service costs for 2014 amounted to $148,000 . The fair value of the plan assets were $350,000 and $400,000 on December 31 . 2013 . and December 31 . 2014, respectively. The projected benefit obligation at December 31 . 2014, was

a. $528,000.
b. $580,800.
c. $630,800.
d. $640,800.

B

Business

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________ scheduling assigns jobs to machines or employees to jobs

Fill in the blanks with correct word

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