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Pension data for Manu Services Inc. include the following: Discount rate [x]% Expected return on plan assets [y]% Actual return on plan assets [z]%     Service cost, 2023 [a] Accumulated benefit obligation   1/1/23 [b] Projected benefit obligation   1/1/23 [c] Plan assets (fair value) 1/1/23 [d] Prior service cost–AOCI 1/1/23 [f] Net gain–AOCI 1/1/23 [g] 2023 Cash contributions to pension   fund [h] 2023 Benefit payments to retirees [i]   On average, employees’ remaining service life with the company is 10 years   When recording the pension expense for 2023 for Manu, Plan Assets will be debited for  $_________

Robinson Industries has a defined benefit pension plan that specifies annual retirement benefits equal to: [x]% x Service years x Final Year’s salary  Patty Mills was hired by Robinson 15 years ago. Mills is expected to retire after 40 years of service. His retirement is expected to span 20 years. His current salary is $[a]. The company’s actuary projects Mills’ salary to be $[b] at retirement. The actuary’s discount rate is 8%.  PVA Factors PVA, n=15, i=8%      8.55948 PVA, n=20, i=8%      9.81815 PVA, n=25, I -8%      10.67478  PV Factors PV, n=15, i=8%        .31524 PV, n=20, i=8%        .21455 PV, n=25. I =8%       .14602   What is the company’s projected benefit obligation at the end of the current with respect to Patty Mills? ___________________

Robinson Industries has a defined benefit pension plan that specifies annual retirement benefits equal to: [x]% x Service years x Final Year’s salary   Patty Mills was hired by Robinson 15 years ago. Mills is expected to retire after 40 years of service. His retirement is expected to span 20 years. Mills’ current salary is $[a]. The company’s actuary projects Mills’ salary to be $[b] at retirement. The actuary’s discount rate is 8%.   PVA Factors PVA, n=15, i=8%      8.55948 PVA, n=20, i=8%      9.81815 PVA, n=25, I -8%      10.67478   PV Factors PV, n=15, i=8%        .31524 PV, n=20, i=8%        .21455 PV, n=25. I =8%       .14602     Suppose Robinson’s pension plan permits a lump-sum payment at retirement in lieu of annuity payments. Determine the lump-sum equivalent as the present value as of the retirement date of annuity payments during the retirement period. _________________

On January 1, 2023, Derek Co.’s defined benefit pension plan has an unamortized prior service cost – $[a].  The unamortized prior service cost is being amortized over the expected remaining service lives of covered employees, which consists of a total of 9 employees: 3 employees are each expected to have 8 years remaining 4 employees are each expected to have 6 years remaining 2 employees are each expected to have 1 year remaining  How much amortization of prior service cost will be included in Derek Co.’s pension expense for 2023?  

Robinson Industries has a defined benefit pension plan that specifies annual retirement benefits equal to: [x]% x Service years x Final Year’s salary Patty Mills was hired by Robinson 20 years ago. Mills is expected to retire after 40 years of service. His retirement is expected to span 15 years. His current salary is $[a]. The company’s actuary projects Mills’ salary to be $[b] at retirement. The actuary’s discount rate is 8%.  PVA Factors PVA, n=15, i=8%      8.55948 PVA, n=20, i=8%      9.81815 PVA, n=25, I -8%      10.67478  PV Factors PV, n=15, i=8%        .31524 PV, n=20, i=8%        .21455 PV, n=25. I =8%       .14602   What is the company’s projected benefit obligation at the end of the current year with respect to Patty Mills? ___________________  

On January 1, Oil Trading Co.’s defined benefit pension plan had plan assets with a fair value of $800,000, and a projected benefit obligation of $750,000. In addition:  Actual return on plan assets – [x]% Expected return on plan assets – [z]% Interest cost – [y]% Service costs – $[a] Unamortized prior service cost – $[w] Employer contributions to the plan – $[b] Distributions to employees from the plan – $[c]  Assuming that amortization of prior service cost is $[d], when Oil Trading Co. records the pension expense for the current year, what is the credit to the PBO account?  

Bob is an automotive mechanic. Each day he enjoys troubleshooting problems in customers’ vehicles to determine what is broken or not working properly. He takes pride in the wide array of tools he uses to fix virtually every type of automotive problem. You administered an assessment based on Holland’s theory to Bob, finding that his top two Holland codes are ___ (word, not letter) _______ and ___ (word, not letter). _______ Given Bob’s two Holland codes above, the two Holland codes that have the most amount of consistency with Bob’s two Holland codes are ___ (word, not letter) _______ and ___ (word, not letter). _______

What is the theoretical underpinning of vocational evaluation, the theory on which it is based?

Ted is a 33-year-old successful veterinarian. He is happy in his career seeks to advance his skills as a veterinarian. Consequently, he is considering accepting a prestigious research position in the Galapagos Islands. Which of Super’s stages corresponds to Ted? _______

Super described six roles we play throughout our lifetime with different priority. Today, many workers cannot expect to retire until much more advanced age than when Super created his theory. Super called this role