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

	April	May	June
Manufacturing costs*	$159,900	$192,200	$201,500
Insurance expense**	820	820	820
Depreciation expense	1,800	1,800	1,800
Property tax expense***	450	450	450

* 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 $820 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

a.$141,143

b.$159,900

c.$119,925

d.$122,385