Two accounting professors decided to compare the variance of their grading procedures.To accomplish this they each graded the same 10 exams with the following results: 
What is H1? 
Definitions:
Cost Formula
An equation used to calculate the total costs involved in the production of goods or services, incorporating both fixed and variable components.
Flexible Budget
An adaptable budget that shifts based on variations in activity or volume.
Cleaning Equipment
Tools, appliances, or devices used for cleaning purposes, ranging from simple manual tools to complex machinery.
Cost Formula
A mathematical equation or method used to compute the total costs associated with the production or provision of goods or services.
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