sabre

if you like the change in funded status-contribs way, here we are not given enough info to do it that way.
With the change in PBO way, you get that the PBO went up 25, then you ADD back benefits paid because these were DEDUCTED in going from beginning PBO to ending PBO, because paying benefits decreases the obligation that you owe. Then deduct actual return to offset your expense. Hope that helps.
I think the easier way is: service cost 27 + interest cost 3 - 7.5 actual return = 22.5, but what if they leave out other things that make up the PBO like amortized prior service cost etc…