Finch Company began its operations on March 31 of the current year. Finch has the following projected costs:

	April	May	June
Manufacturing costs (1)	$155,000	$194,000	$215,000
Insurance expense (2)	840	840	840
Depreciation expense	1,930	1,930	1,930
Property tax expense (3)	430	430	430

(1) Of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month.
(2) Insurance expense is $840 a month; however, the insurance is paid four times yearly in the first month of the quarter, (i.e., January, April, July, and October).
(3) Property tax is paid once a year in November.
The cash payments for Finch Company expected in the month of June are

a. $258,250

b. $161,250

c. $209,750

d. $48,500