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$*$ $$159,000$ $$191,000$ $$205,000$

Insurance expense$**1,0901,0901,090$

Depreciation expense $2,0402,0402,040$

Property tax expense$***570570570$

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

$**$Insurance expense is $$1,090$ 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 for Finch Company expected in the month of June are

a$.$ $$249,250$

b$.$ $$47,750$

c$.$ $$201,500$

d$.$ $$153,750$