On January 1, 2013, Baznik Company adopted a defined benefit pension plan. At that time, Baznik awarded retroactive benefits to certain employees. These retroactive benefits resulted in a prior service cost of $2,280,000 on that date (which it did not fund). Baznik has six participating employees who are expected to receive the retroactive benefits. Following is a schedule that identifies the participating employees and their expected years of future service as of January 1, 2013: Employee Expected Years of Future Service A 1 B 3 C 4 D 5 E 5 F 6 Baznik decided to amortize the prior service cost to pension expense using the years-of-future-service method. The following are the amounts of the components of Baznik's pension expense, in addition to the amortization of the prior service cost for 2013 and 2014: 2013 2014 Service cost $891,000 $963,000 Interest cost on projected benefit obligation 205,200 303,858 Expected return on plan assets 163,620 Baznik contributed $1,636,200 and $1,577,000 to the pension fund at the end of 2013 and 2014, respectively.

What would be the pension cost for 2013 and 2014?