Abc has a defined benefit pension plan. abc reported a net pension liability in last year's balance sheet. this year, the company revised its estimate of future salary levels causing its pbo estimate to increase by $769. the actual return on plan assets was $286 while the expected return was $328. the effect on accumulated other comprehensive income (aoci) is:

This activity is important because as a marketing manager, you must allocate resources to reach your target market. during the strategic marketing process, managers move through three important phases to determine how to optimally allocate resources: a planning phase, an implementation phase, and an evaluation phase. in this interactive exercise, you are asked to review various strategic marketing actions and determine where in the strategic marketing process the action would occur. the goal of this exercise is to demonstrate your understanding of the strategic marketing process and related marketing actions.