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Sandhill Corporation has a defined-benefit pension plan covering its 1200 employees. Sandhill agrees to amend its pension benefits. The prior service cost associated with the

Sandhill Corporation has a defined-benefit pension plan covering its 1200 employees. Sandhill agrees to amend its pension benefits. The prior service cost associated with the amendment is $628780. The employees are grouped according to expected years of retirement, as follows: What is the cost per service year? $253200$157195$6288$211.00

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