Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs Insurance expense** $158,500 $191,100 $215,800 1,030 1,030 1,030 Depreciation expense 2,040 560 2,040 560 2,040 560 Property tax expense*** "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 $1,030 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. $222,575