Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs (1) $156,600 $193,500 Insurance expense (2) 930 930 $205,700 930 1,820 460 Depreciation expense 1,820 1,820 Property tax expense (3) 460 460 (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 $930 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 May are a. $184,275 Ob. $223,425 c. $39,150 Od. $145,125