The table below contains data on Fincorp Incorporated. The balance sheet items correspond to values at year-end 2021 and 2022, while the income statement items correspond to revenues or expenses during the year ending in either 2021 or 2022. All values are in thousands of dollars. Revenue Cost of goods sold Depreciation Inventories 2021 $ 4,000 2022 $ 4,100 1,900 2,000 440 460 290 340 Administrative expenses 400 450 Interest expense 110 110 Federal and state taxes 350 370 Accounts payable. 330 405 Accounts receivable 380 440 Net fixed assets 5,500 6,340 Long-term debt. 2,900 3,330 Notes payable 821 520 Dividends paid 440 440 Cash and marketable securities 850 460 *Taxes are paid in their entirety in the year that the tax obligation is incurred. Net fixed assets are fixed assets net of accumulated depreciation since the asset was installed. What was the firm's average tax rate for each year? Note: Enter your answers as a percent rounded to 1 decimal places. 2021 2022 Average tax rate % %