Hana Companys defined-benefit pension plan covers 180 employees. In its negotiations with the employees, Zarle Company amends its pension plan on January 1, 2014, and grants SR 94,000 of prior service costs to its employees. The employees are grouped according to expected years of retirement, as shown below.

Group	Number of Employees	Expected Retirement on December 31,
I	30	2014
II	50	2015
III	60	2016
IV	40	2017
Total	180

1. Compute per year service years and the total service years.

2. Compute annual prior service cost amortization.

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