Mariota Industries has sales of $335,840, and costs of $177,970. The company paid $27,270 in interest and $13,300 in dividends. It also increased retained earning by $65,882 during the year. If the companys depreciation was $17,060, what was it average tax rate?

1.43,39%

2.33.05%

3.22.05%

4.30.26%

5.10.23%