Cyrus is a tipped employee in Illinois. He is single with one withholding allowance and the minimum cash wage in Illinois is $3.30 per hour for a 40-hour workweek. The tip credit in Illinois is $4.95 per hour (i.e., the minimum wage in Illinois is $8.25 per hour), and tips are included in overtime calculations. During a one-week period, Cyrus worked 52 hours and earned $180 in tips. What is his gross pay? (Do not round interim calculations. Round final answer to 2 decimal places.)