Azalea Inc. has a defined$-$benefit pension plan covering its $200$ employees. Azalea agrees to amend its pension benefits. The prior service cost associated with the amendment is $$120,000.$ The employees are grouped according to expected years of retirement, as follows:

GroupNumber of Employees

Expected Retirement

on December $31$

A$202025$B$502026$C$902027$D$402028$

What is the service years total for the year ending December $31,2026$ and what is the overall total number of service years?

Question $35$Answer

a$.$

$50$ for $2026$ and $200$ overall.

b$.$

$50$ for $2026$ and $550$ overall.

c$.$

$180$ for $2026$ and $550$ overall.

d$.$

$180$ for $2026$ and $800$ overal