Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs $159,600 $195,800 $201,100 Insurance expense 1,010 1,010 1,010 Depreciation expense Property tax expense 2,160 580 2,160 2,160 580 550 "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 $1,010 a month; however, the insurance is paid four times yearly in the first month of the quarter, (ie, 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. $146.850 Ob. $186,750 Oc. $39,900 Od. $226.650