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

	April	May	June
Manufacturing costs*	$160,000	$200,000	$219,000
Insurance expense**	1,020	1,020	1,020
Depreciation expense	1,960	1,960	1,960
Property tax expense***	410	410	410

*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 $1,020 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