Kathy's Kittens, Inc. has provided the following information for their post-retirement benefits plan for 2013.
Service cost $475,000
Discount rate 8%
APBO, January 1, 2013 $3,800,000
EPBO, January 1, 2013 $4,100,000
Average remaining service to full eligibility 20 years
Average remaining service to expected retirement 25 years
what is the amount of post-retirement expense for 2013 ?