Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_1671401_2 (poles VARCHAR, avg_finish VARCHAR)
### Question:
Name the poles for avg finish is 26.8
### Answer:
SELECT poles FROM table_1671401_2 WHERE avg_finish = "26.8"