Zenith Company, a calendar-year entity, amends its defined benefit pension plan on January 1, 2019 and must recognize the increase in past service costs of its vested and non-vested employees as of that date in the calculation of its net 2019 pension expense (or revenue). The pertinent facts as of January 1, 2019 are:

Increase in PSCvested employees: $5,000

Increase in PSCnon-vested employees: 2,000

Remaining vesting periodnon-vested employees: 5 years

Remaining working lifevested employees: 10 years

Remaining working lifenon-vested employees: 20 years

Calculate the past service costs included in 2019 net pension expense (or revenue) under IAS 19.