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

Line Item Description April May June

Manufacturing costs$*$ $$155,300$ $$195,700$ $$214,700$

Insurance expense$**890890890$

Depreciation expense $1,9801,9801,980$

Property tax expense$***410410410$

$*$Of the manufacturing costs, three$-$fourths are paid for in the month they are incurred; one$-$fourth is paid in the following month.

$**$Insurance expense is $$890$ a month; however, the insurance is paid four times yearly in the first month of the quarter $($i$.$e$.,$ January, April, July, and October$).$

$***$Property tax is paid once a year in November.

The cash payments expected for Finch Company in the month of April are

a$.$ $$119,145$

b$.$ $$155,300$

c$.$ $$137,223$

d$.$ $$116,475$