Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs* $159,700 $200,000 $212,300 Insurance expense** 1,060 1,060 1,060 Depreciation expense 2,130 2,130 2,130 Property tax expense*** 560 560 560 * Of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. **Insurance expense is $1,060 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 April are O a. $122,955 Ob. $159,700 Oc. $119,775 O d. $141,328