Table:
0
A
B
C
D
E
1
2019
2018
2019
2018
2
At December 31,
Change in benefit obligation:
Change in benefit obligation:
3
Benefit obligation at beginning of year
$44,015
$48,500
$3,401
$4,548
4
Cost of benefits earned (service cost)
—
—
105
119
5
Interest cost on benefit obligation
1,802
1,673
140
142
6
Actuarial losses/(gains)
3,805
(3,456)
84
(1,206)
7
Benefits paid
(2,686)
(2,702)
(158)
(202)
8
Benefit obligation at year end
46,936
44,015
3,572
3,401
9
Change in plan assets:
10
Fair value of plan assets at beginning of year
31,929
35,591
—
—
11
Actual return on plan assets
6,790
(1,882)
—
—
12
Employer contributions
721
922
158
202
13
Benefits paid
(2,686)
(2,702)
(158)
(202)
14
Fair value of plan assets at year end
36,754
31,929
—
—
15
Unfunded status at December 31
$(10,182)
$(12,086)
$(3,572)
$(3,401)

Questions and formulas:
Question: What is the change in Interest cost on benefit obligation for pension benefits from December 31, 2018 and 2019?
Formula: B5-C5
Formula2: B5-C5
Level: Calculation
Question: What is the average Interest cost on benefit obligation for pension benefits for December 31, 2018 and 2019?
Formula: (B5+C5) / 2
Formula2: (B5+C5) / 2
Level: Calculation