Presented Below Is Pension Information Related to Roberts Corp The Amount of Pension Expense to Be Reported for 2012

question 54

Multiple Choice

Presented below is pension information related to Roberts Corp.for the year 2012:
$\begin{array}{l}\begin{array}{lll} \text { Service cost}\\ \text { Interest on projected benefit obligation}\\ \text { Amortization of prior service cost due }\\ \text { to increase in benefits Expected return on plan assets}\\\end{array}\begin{array}{lll}36,000\\12,00\\6,000\\8000\end{array}\end{array}$
The amount of pension expense to be reported for 2012 is:

• A) $46,000
• B) $48,000
• C) $54,000
• D) $40,000

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Definitions:

Management

The process of dealing with or controlling things or people, often within an organizational setting, including planning, decision-making, and overseeing operations.

Productivity

A measure of the efficiency of production, often expressed as the ratio of outputs to inputs in the production process.

Nonunionized Companies

Businesses where the workforce is not represented by a labor union, and where bargaining and negotiations are conducted individually rather than collectively.

Unionized Companies

Companies where a workforce is formally represented by a labor union to negotiate wages, benefits, and working conditions.