assume that the annual premium for a $10,000 ordinary life insurance policy issued to a female, age 30, is $150 (paid at start of each year ), each year the interest is 5% per year. Accumulated dividends over a 20-year period are $900 if we consider time value of money, and the cash-surrender value at the end of the twentieth year is $2400. What is the average cost per $1000 per year using surrender cost index method?