A universal life policy provides a death benefit equal to the account value plus 50 000. Monthly premiums are 3000. There is a monthly expense charge of 100 and a further charge of 4% of each premium. The annual credited interest rate is 8%. The account value at the end of the 73rd month is 49 200. The monthly cost of insurance for the following month is 20 per 1000 and is computed at an annual interest rate of 4%. There is a corridor requirement which specifies that the death benefit must be at least twice the account value. Find AV74 and COI73.