The pension plan was amended last year, creating a prior service cost of $50 million. Service cost and interest cost for the year were $20 million and $9 million, respectively. At the end of the year, there was a negligible balance in the net gain-pensions account. The actual return on plan assets was $9 million although it was expected to be $10 million. On average, employees' remaining service life with the company is 10 years. What was the total pension cost for the year? (Amounts to be deducted should be indicated with a minus sign.) Answer is complete but not entirely correct. Amortization of prior service cost Service cost Expected return on the plan assets Interest cost Pension cost ($ in millions) $ 5 20 10 x 9 $ 10 $ 54