The People$$s Press is a local newspaper that is published Monday through Friday. It sells $90,000$ copies daily. The paper is currently in a profit squeeze, and the publisher, Tom Turkey, is looking for ways to reduce expenses.

A review of current distribution procedures reveals that the People$$s Press employs $100$ truck drivers to drop off bundles of newspapers to $1,300$ teenagers who deliver papers to individual homes. The drivers are paid an hourly wage while the teenagers receive $4$ cents for each paper they deliver.

Turkey is considering an alternative method of distributing the papers, which he says has worked in other cities the size of Flower Mound $($where the People$$s Press is published$).$ Under the new system, the newspaper would retain $20$ truck drivers to transport papers to five distribution centers around the city. The distribution centers are operated by independent contractors who would be responsible for making their own arrangements to deliver papers to subscribers$$ homes. The $20$ drivers retained by the newspaper would receive the same hourly rate as they currently earn, and the independent contractors would receive $20$ cents for each paper delivered.

$2.$ Assume the following information:

The average driver earns $$42,000$ per year.

Average employee income tax withholding is $15$ percent.

The social security tax is $6\mathrm{.}2$ percent of the first $$132,900$ of earnings.

The Medicare tax is $1\mathrm{.}45$ percent of all earnings.

The state unemployment tax is $5$ percent, and the federal unemployment tax is $0\mathrm{.}6$ percent, of the first $$7,000$ of earnings.

Workers$$ compensation insurance is $70$ cents per $$100$ of wages.

The paper pays $$300$ per month for health insurance for each driver and contributes $$250$ per month to each driver$$s pension plan.

The paper has liability insurance coverage for all teenage carriers that costs $$100,000$ per year.

Prepare a schedule showing the costs of distributing the newspapers under the current system and the proposed new system.