The following information pertains to the 20X7 activity of Ral Corp.'s defined benefit pension plan: Service Cost $300,000 Return on plan assets 80,000 Interest cost on pension benefit obligation 164,000 Amortization of actuarial loss 30,000 Amortization of unrecognized prior service cost 70,000 Ral's 20X7 pension cost was: a. $316,000 b. $484,000 c. $574,000 d. $644,000