Opar, Inc. maintains a defined-benefit pension plan for its employees. In its balance sheet as of December 31, 2019, Opar should report a liability in the amount of the Group of answer choices excess of the accumulated benefit obligation over the fair value of the plan assets. excess of the projected benefit obligation over the fair value of the plan assets. projected benefit obligation. accumulated benefit obligation.

Krier industries has just completed its sales forecasts and its marketing department estimates that the company will sell 43,800 units during the upcoming year. in the past, management has maintained inventories of finished goods at approximately 3 months' sales. however, the estimated inventory at the start of the year of the budget period is only 7,300 units. sales occur evenly throughout the year. what is the estimated production level (units) for the first month of the upcoming budget year?