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

	April	May	June
Manufacturing costs (1)	$159,400	$195,700	$207,200
Insurance expense (2)	1,160	1,160	1,160
Depreciation expense	2,070	2,070	2,070
Property tax expense (3)	450	450	450

(1) Of the manufacturing costs, three-fourths are paid for in the month they are incurred and one-fourth is paid for in the following month. (2) Insurance expense is $1,160 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 April are

a.$141,215

b.$123,030

c.$159,400

d.$119,550