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Based on the following data,determine the net periodic pension cost:
Externalities
Occurs when the consumption or production of a good affects someone who does not directly consume or produce that good, which can be either positive or negative.
Costs
Expenses incurred in the production of goods or in the provision of services, including labor, materials, and overheads.
Benefits
The advantages or positive outcomes gained from actions or decisions, often considered in economic, social, or health contexts.
Incentive
A reward or benefit that motivates or encourages a specific action or behavior.
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