Miller and Sons' static budget for 10,200 units of production includes $35,300 for direct materials, $49,900 for direct labor, variable utilities of $7,300, and supervisor salaries of $14,000. A flexible budget for 12,700 units of production would show Round your final answer to the nearest dollar. Do not round interim calculations. Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June $155,800 $192,000 $217,900 Manufacturing costs (1) Insurance expense (2) 1,080 1,080 1,080 Depreciation expense 1,960 1,960 1,960 Property tax expense (3) 500 500 500 (1) of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. (2) Insurance expense is $1,080 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 The cash payments expected for Finch Company in the month of May are