Cullumber, Inc. has a defined-benefit pension plan covering its 50 employees. Cullumber agrees to amend its pension benefits. As a result, the projected benefit obligation increased by $2745000. Cullumber determined that all its employees are expected to receive benefits under the plan over the next 5 years. In addition, 10 employees are expected to retire or quit each year. Assuming that Cullumber uses the years-of-service method of amortization for prior service cost, the amount reported as amortization of prior service cost in year one after the amendment is

$732000.

$274500.

$915000.

$549000.