At the beginning of 2020 RamRod INC had a PBO related to Mr. Ramathorns pension if 200000. RamRod INC utilizes a pension benefit formula of 1.5% x service years x final year salary. it is estimated Mr. Ramathorn will retire in 10 years, having already worked for 20 years, with a finak year salary of 400000. pension benefits are expected ro run for 20 years. The company uses a discount rate of 5%. determine the 2018 service and interest cost.