An "Accumulation Unit" of a Variable Annuity Is Used to Determine

An "accumulation unit" of a variable annuity is used to determine which of the following?

A) the value of the annuitant's contract before annuity payments begin
B) the amount of annuity payments to be paid to the owner
C) the amount to be passed to the annuitant's beneficiary
D) the amount returned to the annuitant upon redemption of the account