Sheridan Corporation has a defined$-$benefit pension plan covering its $1360$ employees. Sheridan agrees to amend its pension benefits. The prior service cost associated with the amendment is $$740220.$ The employees are grouped according to expected years of retirement, as follows:

Group

Number of

Employees

Expected Retirement

on December $31$

A

$2652025$

B

$3802026$

C

$5052027$

D

$2102028$

What is the cost per service year?

Select answer from the options below

$$297840$

$$185055$

$$7402$

$$219\mathrm{.}00$