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Pension data for David Emerson Enterprises include the following: Discount rate, 91 Projected benefit obligation, January 1 Projected benefit obligation, December 31, Accumulated benefit

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Pension data for David Emerson Enterprises include the following: Discount rate, 91 Projected benefit obligation, January 1 Projected benefit obligation, December 31, Accumulated benefit obligation, January 1 3:15 Accumulated benefit obligation, December 31 Cash contributions to pension fund, December 31 Benefit payments to retirees, December 31 ($ in millions) $ 400 530 365 480 215 67 Required: Assuming no change in actuarial assumptions and estimates, determine the service cost component of pension expense for the y ended December 31. Note: Enter your answer in millions (i.e., 10,000,000 should be entered as 10). Service cost million

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