George Kidwell is manager of the men's department of Rich's Department Store in Atlanta. He earns a base monthly salary of \(\$ 750\) plus an 8 percent commission on his personal sales. Through payroll deductions, Kidwell donates \(\$ 5\) per month to a charitable organization, and he authorizes Rich's to deduct \(\$ 22.50\) monthly for his family's health insurance. Tax rates on Kidwell's earnings are 10 percent for income tax and 8 percent for FICA, subject to the maximum. During the first 11 months of the year, he earned \(\$ 57,140\). Compute Kidwell's gross pay and net pay for December, assuming his sales for the month are \(\$ 61,300\).