Manufacturing costs*	$159,000	$196,100	$219,100
Insurance expense**	1,010	1,010	1,010
Depreciation expense	2,140	2,140	2,140
Property tax expense***	490	490	490

* 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 $1,010 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

a.$140,640

b.$159,000

c.$119,250

d.$122,280