Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs $155,600 $198,700 $200,100 Insurance expense** 1,090 1,090 1,090 Depreciation expense 1,950 1,950 1,950 Property tax expense*** 480 480 480 * 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 $1,090 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 Oa. $116,700 Ob. $155,600 Oc. $137,785 Od. $119,970