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KFH is evaluating amendments to its pensions plans. Plan 1 covers its salaried employees and Plan 2 provides benefits to its hourly workers. On January

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KFH is evaluating amendments to its pensions plans. Plan 1 covers its salaried employees and Plan 2 provides benefits to its hourly workers. On January 1, 2019, KFH will grant employees in Plan 2 additional pension benefits of 240,000 based on their past service. Employees in this plan have an average period to vesting of 8 years. Plan I will be amended to reduce benefits by 120,000 (in exchange, employees will receive increased contributions to the company's defined contribution plan). Employees in this plan have an average period to vesting of 6 years. What is the total past service cost included in pension expense 2019

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