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

	April	May	June
Manufacturing costs*	$159,000	$190,000	$217,000
Insurance expense**	1,010	1,010	1,010
Depreciation expense	2,030	2,030	2,030
Property tax expense***	570	570	570

*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, (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

a.$210,250

b.$257,750

c.$162,750

d.$47,500