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) Depreciation expense Property tax expense (3) 155,700 1,070 1,900 560 196,800 1,070 1,900 $200,600 1,070 1,900 560 560 (1) of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. expense is $1,070 a month; however, the insurance is paid four times yearly in the first month of the quarter, (.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. $38,925 b. $147,600 C-$186,525 d. $225,450 Far February, sales revenue is S700,000; sales commissions are S% of sales; ne sales manager's expenses are S2,500 plus 1/2 of 1% of sales. Total seling expenses for the month of February are salary is s96,000; advertising expenses are 590,000; shipping expenses total 2% of Sales; and miscellaneous seting a. 1241,000 $161,000 $237,500 d8235,000 The standard costs and actual costs for factory overhead for the manufacture of 2,800 units of actual production are as follows: Fixed overhead (based on 10,000 hours) Variable overhead hours per unit $0.73 per hour 3 hours per unit$1.96 per hour Actual Costs Total variable cost, $17,800 Total fixed cost, $8,100 The amount of the variable factory overhead controllable variance is a. $1,336 unfavorable b. $1,336 favorable d. $1,069 favorable