Beth purchased a $50,000 non participating whole life insurance policy. The annual premium was $1,278. The cash value of the policy after 10 years will be $13,740. The future value of $1 deposited at the start of the year for 10 years, assuming 5 percent interest, is $13.207. What is the surrender cost of this policy, per thousand per year, over the first 10 years the policy is in force?
A) $4.48
B) $4.75
C) $4.92
D) $5.16