Table Selected information of Ouyang Inc In 2013 the actual

Table: Selected information of Ouyang Inc.

In 2013, the actual return on plan assets is:

Financial Information	2013	2012
Net income	19,282	17,263
Net periodic benefit cost	920	728

Pension information
Benefit obligation
Service cost	495	382
Ending balance	7,918	6,771

Plan assets
Company contribution	293	277
Expected return on plan assets	2,738	2,482
Actuarial gain	182	273
Ending balance	8,231	7,827

Funded status	313	1,056
Unrecognized past service cost	109	89
Unrecognized actuarial loss (gain)	382	311
Net asset (liability) in the balance sheet	804	1,456

Answer : b = 2920.

Actual return = Actuarial gain + Expected return on asset.

= 182 + 2738 = 2920.