Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs (1) Insurance expense (2) $155,000 1,190 2,040 $191,000 1,190 2,040 520 $216,000 1,190 2,040 Depreciation expense Property tax expense (3) 520 520 (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 $1,190 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 for Finch Company expected in the month of June are a. $162,000 Ob. $257,500 Oc. $209,750 d. $47,750