Finch company began its operations on march 31 of the current year. finch has the following projected costs: april may june manufacturing costs (1) $156,800 $195,200 $217,600 insurance expense (2) 1,000 1,000 1,000 depreciation expense 2,000 2,000 2,000 property tax expense (3) 500 500 500 (1) of the manufacturing costs, three-fourths are paid for in the month they are incurred; one-fourth is paid in the following month. (2) insurance expense is $1,000 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. $185,600 b. $149,900 c. $189,100 d. $187,600