Xyz sa a hypothetical company offers its employees a


XYZ SA, a hypothetical company, offers its employees a defined benefit pension plan. Information on XYZ's retirement plans is presented in Exhibit 2. It also grants stock options to executives. Exhibit 3 contains information on the volatility assumptions used to value stock options.

Th e total periodic pension cost is closest to:

A. 320.

B. 1,020.

C. 1,320.

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Accounting Basics: Xyz sa a hypothetical company offers its employees a
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