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The pension plan was amended last year, creating a prior service cost of $130 million. Service cost and interest cost for the year were $36

The pension plan was amended last year, creating a prior service cost of $130 million. Service cost and interest cost for the year were $36 million and $17 million, respectively. At the end of the year, there was a negligible balance in the net gainpensions account. The actual return on plan assets was $17 million although it was expected to be $18 million. On average, employees remaining service life with the company is 13 years. What was the total pension cost for the year? (Amounts to be deducted should be indicated with a minus sign.)

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