Consider the following ANOVA table. 
The test statistic to test the null hypothesis equals
Definitions:
Estimated Costs
Costs that are predicted or forecasted based on current information and experience, used for budgeting and planning purposes.
Installment Contract
A contract that requires payments to be made in regular intervals over a period in exchange for goods or services.
Net Realizable Value
The estimated selling price in the ordinary course of business minus the costs of completion, disposal, and transportation.
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