Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs* $159,200 $195,700 $219,100 Insurance expense** 870 870 870 Depreciation expense 2,100 2,100 2,100 Property tax expense*** 580 580 580 *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 $870 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 May are Oa. $146.775 Ob. $39,800 Oc. $186,575 Od. $226,375