Cullumber, Inc.'s defined benefit pension plan covers 500 employees. In its negotiations with the employees, Cullumber, Inc. amends its pension plan on January 1, 2026, and grants $775,320 of prior service costs to its employees. Employees were grouped according to expected years of retirement and the resulting amount of total service years was 1,560. (a) Your answer has been saved. See score details after the due date. Compute the annual cost per service year. (Round answer to 2 decimal places, e.g. 52.75.) Annual cost $ 497 cost per service year Compute the annual cost per service year. (Round answer to 2 decimal places, e.g. 52.75.) (b) Annual cost $ 497 cost per service year Attempts: 1 of 1 used If the service years for 2027 equal 430 service years, what is the amortization for 2027 under the years of service method? (Round answer to 2 decimal places, eg. 52.75) Amortization for 2027