-Of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. **tnsurance expense is $890 a month; however, the insurance is paid four times yearfy in the first month of the quarter, (t.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 1. 143.250 b. 539575 c. 5222,400 if 3162,573