Phineas Company has two employees who are paid on an hourly basis every week. Payroll information for the week ending December 31, 2015 is listed below. Overtime is paid on hours worked over 48 hours per week.

Employee Hours worked Hourly rate Income Tax Canada Pension Plan Employment insurance

Diane Ferenbach 44 $14.00 $61.60 $27.16 $11.58

Clay York 47 $17.00 $79.90 $36.22 $15.02

Calculate the gross pay and net pay for each employee.