Lenny Florita, an unmarried employee, works 54 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 two withholding allowances. Compute his regular pay, overtime pay (Lenny eams $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.) Exhibit 9A.6 Wage Bracket Withholding Table