Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs (1) $191,300 $211,600 Insurance expense (2) $158,600 1,160 2,200 1,160 1,160 2,200 Depreciation expense 2,200 Property tax expense (3) 590 590 590 (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 $1,160 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 expected for Finch Company in the month of May are O a. $183,125 Ob. $39,650 Oc. $143,475 Od. $222,775