The Dyrdek Co. had $309,000 in 2014 taxable income. Use the tax rates from Table 2.3.

What is the average tax rate? (Do not round intermediate calculations. Enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.) Average tax rate %

What is the marginal tax rate? (Enter your answer as a percent rounded to the nearest whole number, e.g., 32.) Marginal tax rate %