Cash Budget For Overheads

An overhead cost budget for the next calendar year includes:
– Depreciation charged on a straight-line basis at $11,200 per month;
– Machine maintenance of $5,900 per quarter, payable in advance in January, April, July and October.
The remaining overheads, of $207,600 for the year, are budgeted to be incurred at an even rate per month, payable one month in arrears. The expected accrued overhead, at the end of the calendar year prior to the budget year, is $16,800.
What amount of overhead should be included in the cash budget for January?

A $23,200
B $22,700
C $33,900
D $28,500

I am quite unfamiliar with the concept of this exercise, could you explain how would the answer change if they changed the question to ask for the cash budget in April, July, or even October?