Country A levies an individual income tax with the following rate structure:

Percentage RateBracket10%Income from -0- to $20,00015Income from $20,001 to $75,00025Income from $75,001 to $160,00030Income in excess of $160,000

Ms. SP's annual taxable income for years 1 through 5 is $123,600. Ms. OC's taxable income for years 1 through 4 is $14,500. In year 5, Ms. OC wins a lottery, and her taxable income for this one year jumps to $560,000. Assume the tax rate bracket has not changed.

How much total income does each individual earn over the 5-year period?

Compute each individual's average tax rate for the 5-year period.