How are cash payments calculated?

Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs* $155,700 $197,700 $217,000 Insurance expense** 840 840 840 Depreciation expense 1,870 1,870 1,870 Property tax expense*** 430 430 430 * 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 $840 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. $119,295 Ob. $155,700 Oc. $137,498 Od. $116,775