Sandhill Inc. has a defined-benefit pension plan covering its 368 employees. Sandhill agrees to amend its pension benefits. The prior service cost associated with the amendment is $329800. The employees are grouped according to expected years of retirement, as follows: Group Number of employees Expected retirement on December 31 A 62 2025 B 92 2026 C 132 2027 D 82 2028 Using the straight-line amortization over average remaining service life approach, what is the annual amount of Prior Service Cost a