Finch Company began its operations on March 31 of the current year. Finch has the following projected costs: April May June Manufacturing costs* $156,000 $199,700 $218,500 Insurance expense** 1,170 1,170 1,170 Depreciation expense 2,040 2,040 2,040 Property tax expense*** 430 430 430 * 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 $1,170 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