Sandhill Corporation has a defined-benefit pension plan covering its 1420 employees. Sandhill agrees to amend its pension benefit The prior service cost associated with the amendment is $783660. The employees are grouped according to expected years of retirement, as follows: Number of Expected Retirement Group Employees on December 31 A 280 2025 B 395 2026 C 520 2027 D 225 2028 What is the cost per service year? O $7837 $195915 $222.00