Lenny Florita, an unmarried employee, works $47$ hours in the week ended January $12.$ His pay rate is $$12$ per hour, and his wages have deductions for FICA Social Security, FICA Medicare, and federal income taxes. He claims four withholding allowances. Compute his regular pay, overtime pay $($Lenny earns $$18$ per hour for each hour over $40$ per week$),$ and gross pay. Then compute his FICA tax deduction for the Social Security portion and $1\mathrm{.}45\%$ for the Medicare portion$),$ income tax deduction $($use the wage bracket withholding table from Exhibit $11$A$\mathrm{.}6),$ total deductions, and net pay.

Note: Round your intermediate calculations and final answers to $2$ decimal places.

$\backslash$table$[[,$Hours,Hourly Rate,$],[$Regular pay,,,$],[$Overtime premium pay,,,$],[$Gross pay,,,$],[$FICA$-$Social Security tax deduction,,,$],[$FICA$-$Medicare tax deduction,,,$],[$Income tax deduction,,,$],[$Total deductions,,,$],[$Net pay,,,$]]$N