The following facts relate to the postretirement benefits plan of Sunland, Inc. for 2018:

Service cost $810000 Discount rate 7% APBO, January 1, 2018 $4270000 EPBO, January 1, 2018 $5100000 Average remaining service to full eligibility 20 years Average remaining service to expected retirement 25 years

$1167000.

$1108900.