Use the information below for Finch Company to answer the question that follow. Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: Manufacturing costs (1) Insurance expense (2) Depreciation expense Property tax expense (3) April $158,300 1,060 2,110 570 May. $191,900 1,060 2,110 570 June $202,600 1,060 2,110 570 (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 $1,060 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 April are a. $121,905 b. $158,300 c. $118.725 d. $140,103 Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 694,000 units, estimated beginning inventory is 102,000 units, and desired ending inventory is 82,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A: 0.50 lb. per unit @ $0.55 per pound Material B: 1.00 lb. per unit @ $2.34 per pound Material C: 1.20 lb. per unit @ $1.01 per pound The dollar amount of Material A used in production during the year is Oa. $185,350 Ob. $816,868 Oc. $1,577,160 Od. 5190,950 on and sales estimates for March for Robin Co. are as follows: Estimated inventory (units), March 1 Desired inventory (units), March 31 18,200 19,900 Expected sales volume (units): Area M Area L 6,000 10,000 7,100 Area O Unit sales price $14 The number of units expected to be manufactured in March is a. 24,800 Ob. 43,000 Oc. 61,200 Od. 23,100