Taxable Income Tax Rate

$0 9,525 10%

$9,525 38,700 12%

$38,700 82,500 22%

$82,500 157,500 24%

$157,500 200,000 32%

$200,000 500,000 35%

$500,000+ 37%

Given the marginal tax rates shown above, what is the average tax rate for a firm with taxable income of: $423,000, $861,000, and $1,300,000?