- of the manufacturing costs, three-fourthis are paid for in the month thiry are incurred;-one- fourth is paid in the following month. * Insurance expense is 1920 a monthy however, the insurance is paid four times yedrhy in the first month of the quarter, (l.e., lanuary, April, duly, and october). * *property tar is paid once a year in November. The cash payments expected for Finch Company in the month of Appeil are 3117,000 3136le0 (1. 3137,310 a si19.760