Final answer:
Robin will pay $72.21 for state unemployment and $7.47 for federal unemployment at the end of the first quarter.
Step-by-step explanation:
To calculate the unemployment taxes Robin will pay at the end of the first quarter, we need to first calculate the total wages paid to the three workers.
Total wages paid = 180 + 450 + 615
= 1245
Now, we can calculate the state unemployment tax:
State unemployment tax = Total wages paid × State unemployment rate
State unemployment tax = 1245 × 0.058
= 72.21
Similarly, we can calculate the federal unemployment tax:
Federal unemployment tax = Total wages paid × Federal unemployment rate
Federal unemployment tax = 1245 × 0.006
= 7.47
Therefore, Robin will pay $72.21 for state unemployment and $7.47 for federal unemployment at the end of the first quarter.