The following information pertains to the 20X7 activity of Ral Corp.'s defined benefit pension plan:
Service Cost $300,000
Return on plan assets 80,000
Interest cost on pension benefit obligation 164,000
Amortization of actuarial loss 30,000
Amortization of unrecognized prior service cost 70,000
Ral's 20X7 pension cost was:
a. $316,000
b. $484,000
c. $574,000
d. $644,000