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

Line Item Description	April	May	June
Manufacturing costs*	$159,000	$191,000	$214,000
Insurance expense**	900	900	900
Depreciation expense	1,850	1,850	1,850
Property tax expense***	570	570	570

*Of the manufacturing costs, three-fourths is paid for in the month they are incurred; one-fourth is paid in the following month. **Insurance expense is $900 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 for Finch Company expected in the month of June are

a. $47,750

b. $160,500

c. $256,000

d. $208,250