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 2021 $ 4,200 2022 $4,300 1,700 1,800 460 480 Inventories 350 395 Administrative expenses 540 590 Interest expense 110 110 Federal and state taxes 470 490 Accounts payable. 310 340 Accounts receivable 380 420 Net fixed assets" 5,600 6,210 Long-term debt 2,700 3,140 Notes payable 780 520 Dividends paid 320 320 Cash and marketable securities 730 360 * Taxes are paid in their entirety in the year that the tax obligation is incurred. t 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 % 96