Cullumber Corp. provides a defined contribution pension plan for its employees. The plan requires Cullumber to contribute $5\%$ of

employees' gross pay to a fund trustee each year. Cullumber's total payroll for $2023$ was $$2,851,200.$ At the start of $2023,$ Cullumber

revised the terms of the plan, which resulted in past service costs of $$867,900.$ Cullumber expects to realize the economic benefits

from the plan change for at least five years, beginning in $2023.$

$($a$)$

Calculate Cullumber's pension benefit expense for $2023$ assuming that the company follows IFRS. $($Round answer to $0$ decimal

places, e$.$g$.5,275.)$

Pension benefit expense