Sandhill Casino Company earned $23,473,000 before interest and taxes last year and had interest expenses of $1,690,000. If the firm is taxed at 25% on taxable income up to $15,000,000 and 28% on taxable income above $15,000,000, calculate the firms tax obligation.

What are the marginal and the average tax rates for this company? (Round intermediate calculations and final answer to 2 decimals places, e.g. 1725.00 and 17.25%)