Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May $157,400 $191,900 $214,600 1,200 1,200 1,200 2,050 2,050 2,050 600 600 600 Manufacturing costs* Insurance expense** Depreciation expense Property tax expense*** June *Of the manufacturing costs, three-fourths is paid for in the month they are incurred; one-fourth is paid in the following month. **Insurance expense is $1,200 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 expected for Finch Company in the month of May are