During its first year of operations, a company granted employees vacation privileges and pension rights estimated at a cost of $24,230 and $14,774. The vacations are expected to be taken in the next year and the pension rights are expected to be paid in the future 5-30 years. What is the total cost of vacation pay and pension rights to be recognized in the fest year Ox $14.774 O b 324230 568552 4539004