1. **State the problem:** A paving company has 24 employees: 15 earn 365 per week and 9 earn 385 per week. We need to find the total Social Security and Medicare tax the company must pay for the first quarter (3 months). 2. **Identify the tax rates:** Social Security tax rate is 6.2% (0.062) and Medicare tax rate is 1.45% (0.0145). Total tax rate = 0.062 + 0.0145 = 0.0765. 3. **Calculate weekly total earnings:** Total weekly earnings = (15 × 365) + (9 × 385) 4. **Calculate total earnings for the first quarter:** There are 13 weeks in a quarter, so Total quarterly earnings = Total weekly earnings × 13 5. **Calculate total tax:** Total tax = Total quarterly earnings × 0.0765 6. **Perform calculations:** $$15 \times 365 = 5475$$ $$9 \times 385 = 3465$$ $$\text{Total weekly earnings} = 5475 + 3465 = 8940$$ $$\text{Total quarterly earnings} = 8940 \times 13 = 116220$$ $$\text{Total tax} = 116220 \times 0.0765 = 8898.03$$ **Final answer:** The company must send 8898.03 in Social Security and Medicare taxes for the first quarter.