Christopher is a cash-method, calendar-year taxpayer, and he made the following cash payments related to his business this year. calculate the after-tax cost of each payment assuming he has a 30 percent marginal tax rate. (do not round intermediate calculations and round your final answer to the nearest dollar amount.)a. $1,080 fine for speeding while traveling to a client meeting. b. $465 of interest on a short-term loan incurred in september and repaid in november. half of the loan proceeds were used immediately to pay salaries and the other half was invested in municipal bonds until november. c. $965 for office supplies in may of this year. he used half of the supplies this year and he will use the remaining half by february of next year. d. $675 for several pairs of work boots. christopher expects to use the boots about 85 percent of the time in his business and the remainder of the time for hiking. consider the boots to be a form of clothing.

Lavage rapide is a canadian company that owns and operates a large automatic car wash facility near montreal. the following table provides data concerning the company’s costs: fixed cost per month cost per car washed cleaning supplies $ 0.70 electricity $ 1,400 $ 0.07 maintenance $ 0.15 wages and salaries $ 4,900 $ 0.30 depreciation $ 8,300 rent $ 1,900 administrative expenses $ 1,400 $ 0.03 for example, electricity costs are $1,400 per month plus $0.07 per car washed. the company expects to wash 8,000 cars in august and to collect an average of $6.50 per car washed. the actual operating results for august appear below. lavage rapide income statement for the month ended august 31 actual cars washed 8,100 revenue $ 54,100 expenses: cleaning supplies 6,100 electricity 1,930 maintenance 1,440 wages and salaries 7,660 depreciation 8,300 rent 2,100 administrative expenses 1,540 total expense 29,070 net operating income $ 25,030 required: calculate the company's revenue and spending variances for august.