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The pension plan was amended last year, creating a prior service cost of $ 1 7 0 million. Service cost and interest cost for the

The pension plan was amended last year, creating a prior service cost of $170 million. Service cost and interest cost for the year were
$44 million and $21 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 $21 million although it was expected to be $22 million. On average, employees' remaining service life
with the company is 10 years.
What was the total pension cost for the year?
Note: Amounts to be deducted should be indicated with a minus sign. Enter your answer in millions (i.e.,10,000,000 should be
entered as 10).
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