Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs (1) $159,000 $195,000 $212,100 Insurance expense (2) 1,010 1,010 1,010 Depreciation expense 1,820 1,820 1,820 Property tax expense (3) 600 600 600 (1) Of the manufacturing costs, three-fourths are paid for in the month they are incurred; one- fourth is paid in the following month. (2) 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). (3) Property tax is paid once a year in November. The cash payments expected for Finch Company in the month of May are Oa. $39,750 Ob. $146,250 Oc. $186,000 Od. $225,750