The table below contains data on Fincorp Inc. The balance sheet items correspond to values at year-end 2015 and 2016, while the income statement items correspond to revenues or expenses during the year ending in either 2015 or 2016. All values are in thousands of dollars. 2016 $4,100 1,700 520 350 550 150 Revenue Cost of goods sold Depreciation Inventories Administrative expenses Interest expense Federal and state taxes* Accounts payable Accounts receivable Net fixed assets Long-term debt Notes payable Dividends paid Cash and marketable securities 2015 $4,000 1,600 500 300 500 150 400 300 400 5,000 2,000 1,000 410 800 420 350 450 5,800 2,400 600 410 300 * 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? (Enter your answers as a percent rounded to 1 decimal place.) 2015 2016 Average tax rate %