Determine douglas-roberts pension expense

Question

Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2013:

Prior service cost at Jan. 1, 2013, from plan amendment at the
beginning of 2010 (amortization: $5 million per year)	$	15	million
Net loss-AOCI at Jan.1, 2013 (previous losses exceeded previous gains)	$	100	million
Average remaining service life of the active employee group		10	years
Actuary's discount rate		3	%

($ in millions)					Plan
PBO					Assets
Beginning of 2013	$	680		Beginning of 2013	$	480
Service cost		58		Return on plan assets,
				4% (6% expected)		19.2
Interest cost, 3%		20.4
Loss (gain) on PBO		(13	)	Cash contributions		100
Less: Retiree benefits		(34	)	Less: Retiree benefits		(34	)
End of 2013	$	711.4		End of 2013	$	565.2

Required:

1.1	Determine Douglas-Roberts' pension expense for 2013. (Enter your answer in millions. Round your answer to 1 decimal place.)