Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June $156,400 $193,900 $219,900 980 980 980 Manufacturing costs (1) Insurance expense (2) Depreciation expense Property tax expense (3) 2,110 2,110 2,110 590 590 590 (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 is $980 a month; however, the insurance is paid four times yearly in the first month of the quarter, (.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 Ca. 839,100 b. $223,625 c. $145,425 d. $184,525