-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 $910 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 5119,655 b. $116.925 c. 5137,778 4. 5155,900