Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: Manufacturing costs Insurance expense** Depreciation expense Property tax expense*** April May June $158,000 $191,200 $212,200 840 840 840 1,800 1,800 590 590 1,800 590 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 $840 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 April are Oa. $118,500 Ob. $158,000 Oc. $139,310 Od. $121,020