Pharoah Corporation received the following report from its actuary at the end of the year: December 31, 2020 December 31, 2021 Projected benefit obligation $3616000 $4000000 Accumulated benefit obligation 2208000 2568000 Fair value of pension plan assets 2368000 2488000 The amount reported as the pension liability at December 31, 2021 is $4000000. $2568000. $1432000.

Elliott company produces large quantities of a standardized product. the following information is available for its production activities for march. units costs beginning work in process inventory 2,500 beginning work in process inventory started 25,000 direct materials $ 3,725 ending work in process inventory 5,000 conversion 11,580 $ 15,305 status of ending work in process inventory direct materials added 185,750 materials—percent complete 100 % direct labor added 182,375 conversion—percent complete 30 % overhead applied (140% of direct labor) 255,325 total costs to account for $ 638,755 ending work in process inventory $ 62,530 prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per eup, and its cost assignment and reconciliation. use the weighted-average method. (round "cost per eup" to 2 decimal places.)