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

	April	May	June
Manufacturing costs*	$155,900	$198,700	$206,800
Insurance expense**	990	990	990
Depreciation expense	2,110	2,110	2,110
Property tax expense***	600	600	600

*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 $990 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

a.$149,025

b.$38,975

c.$226,975

d.$188,000

I dont get it