Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: May June $203.700 Manufacturing costs (1) Insurance expense (2) Depreciation expense Property tax expense (3) April $158,000 1,180 2,030 390 $195,300 1.180 2.030 1.180 2.030 590 590 (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 a $1,100 a month however, the nurance is paid four time yearly in the first month of the quarter (l. 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. $185.975 Ob $39.500 Oc. $146.475 Od 235.5