An employee receives an hourly rate of $15, with time and a half for all hours worked in excess of 40 during a week. Payroll data for the current week are as follows: hours worked, 48; federal income tax withheld, $120; social security tax rate, 6.0%; and Medicare tax rate, 1.5%; state unemployment compensation tax, 3.4% on the first $7,000; federal unemployment compensation tax, 0.8% on the first $7,000. The employee's cumulative earnings for the year prior to this week is $24,500. What is the net amount to be paid the employee?

a. $574.90

b. $601.50

c. $660.00

d. $568.74