Lenny Florita, an unmarried employee, works 49 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 (6.2% for the Social Security portion and 1.45% for the Medicare portion), income tax deduction (use the wage bracket withholding table from Exhibit 9A.6), total deductions, and net pay. (Round your intermediate calculations and final answers to 2 decimal places.) (Hint: For the wage bracket withholding table, click on the "Exhibit 9A.6" link. To read the table, you need to match the row and column with the gross wages amount and number of withholding allowances and use the amount where they intersect.) Regular pay Hours Hourly Rate 40 $ 12.00 $ 480.00 9 $ 18.00 162.00 642.00 $ 39.80 9.30 Overtime premium pay Gross pay FICA-Social Security tax deduction FICA-Medicare tax deduction Income tax deduction Total deductions Net pay 49.10