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Finch Company began its operations on March $31$ of the current year. Finch has the following projected costs:

April May June

Manufacturing costs $(1)$ $$156,100$ $$196,300$ $$219,200$

Insurance expense $(2)920920920$

Depreciation expense $1,8901,8901,890$

Property tax expense $(3)480480480$

$(1)$ Of the manufacturing costs, three$-$fourths are paid for in the month they are incurred and one$-$fourth is paid for in the following month.

$(2)$ Insurance expense is $$920$ 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

a$.$ $$147,225$

b$.$ $$39,025$

c$.$ $$186,250$

d$.$ $$225,275$