Finch Company began its operations on March 31 of the current year. Finch Co. has the following projected costs: April May June Manufacturing costs(1) $156,800 $195,200 $217,600 Insurance expense (2) $1,000 $1,000 $1,000 Depreciation expense $2,000 $2,000 $2,000 Property tax expense(3) $500 $500 $500 (1) 3/4 of the manufacturing costs are paid for in the month they are incurred. 1/4 is paid in the following month. Marchs total manufacturing costs were $8,000. (2) Insurance expense is $1,000 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. 32.The cash payments for Finch Company in the month of April and May, respectively, are: a. $122,600; $149,900 b. $120,600; $185,600 c. $123,100; $187,600 d. $121,100; $189,100