1. Zephyr plc amends its defined pension plan on January 1, 2012, resulting in £420,000 of past service cost. The company has 400 active employees, of which 100 vest immediately (25%) and the other 300 (75%) vest in four years. The unrecognized past service cost applicable to the vested employees is £105,000 and vests immediately. The unrecognized past service cost related to the unvested employees is £315,000 and is amortized over five years. How much would Dawson report as amortization of past service costs in 2012?

A. £63,000

B. £126,000

C. £105,000

D. £168,000

2. Towson Ltd. has experienced tough competition, leading it to seek concessions from its employees in the company's pension plan. In exchange for promises to avoid layoffs and wage cuts, the employees agreed to receive lower pension benefits in the future. As a result , Towson amended its pension plan on January 1,2012, and recorded unrecognized past service cost of €225,000. The average period to vesting for the benefits affected by this plan is 6 years. What is the unrecognized past service cost amortization for 2012?

A. €225,000

B. €112,500

C. €18,750

D. €37,500

3. Parker Corporation had a defined benefit obligation of €3,200,000 and plan assets of €2,900,000 at January 1,2012. Parker's unrecognized net pension loss was €575,000 at that time. The average remaining service period of Parker's employees is 5 years. What is Parker's minimum amortization of pension loss?

A. €51,000

B. €30,000

C. €57,000

D. €55,000

4. At December 31, 2012, Trafalgar Corporation had a defined benefit obligation of €510,000 plan assets of €322,000, and unrecognized past service cost of €127,000. Based on this information, What is the funded status of Trafalgar's pension?

A. €322,000

B. €61,000

C. €188,000

D. €315,000