From the following information what is the cash payment to be made in April.Finch Co. began its operating on March 31 of the current year and Finch...

Finch Co. began its operating on March 31 of the current
year and Finch Co. has the following projected
costs.

Manufacturing costs(1): April:$156,800;
May:$195,200; June:$217,600
Insurance expense(2): April:$1,000; May:$1,000;
June:$1,000
Depreciation expense: April:$2,000; May:$2,000;
June:$2,000
Property Tax expense(3): April:$500; May:$500;
June:$500
(1) 3/4 of the manufacturing costs are paid for the month they are
incurred. 1/4 is paid in the following month.
(2) Insurance expense is $1,000
a month however the insurance is paid four times a year 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 for Finch Co. in the month of May
are:
A. $185,600
B. $149,900
C. $187,600
D.
$189,100