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 $191,100 $201,600 Insurance expense** 1,090 1,090 1,090 Depreciation expense 1,940 1,940 1,940 510 510 510 Property tax expense*** "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 (.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 May are Oa. 140.000 Ob. $183.325 Oc. $143.325 Od. $223.325