Best Home Construction Corporation has a defined benefit pension plan. The 2019 data for this plan appear below. At 12/31/19: ($ in thousands)
PBO ($3,765,000)
ABO ($2,447,000)
Plan Assets $3,600,000
Pension Asset/(Liability) ($165,000)

For 2020:($ in thousands)

Amendment at 1/1/2020 - Prior Service cost $450,000
Actual return on plan assets $150,000
Service cost $207,000
Cash contributions $191,250
Retiree benefits paid $182,000
Settlement rate for liability 6%
Expected return on plan assets 4%

The average remaining service life of the active employee group is 15 years in 2020.

Required:
Complete the pension worksheet

Special order carson manufacturing, inc., sells a single product for $36 per unit. at an operating level of 8,000 units, variable costs are $18 per unit and fixed costs $10 per unit. carson has been offered a price of $20 per unit on a special order of 2,000 units by big mart discount stores, which would use its own brand name on the item. if carson accepts the order, material cost will be $3 less per unit than for regular production. however, special stamping equipment costing $4,000 would be needed to process the order; the equipment would then be discarded. assuming that volume remains within the relevant range, prepare an analysis of differential revenue and costs to determine whether carson should accept the special order. use a negative sign with answer to only indicate an income loss from special order; otherwise do not use negative signs with your answers.