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The Grade Point Averages of Students Participating in Sports at a College

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The grade point averages of students participating in sports at a college are to be compared. The data are listed below. Use the Kruskal-Wallis test to test the claim that there is no difference in the distribution of the populations. Use α = .05.  Tennis  Golf  Swimming 3.31.92.82.72.23.12.63.42.93.62.02.63.22.42.62.22.12.5\begin{array} { c | c | c } \text { Tennis } & \text { Golf } & \text { Swimming } \\\hline 3.3 & 1.9 & 2.8 \\2.7 & 2.2 & 3.1 \\2.6 & 3.4 & 2.9 \\3.6 & 2.0 & 2.6 \\3.2 & 2.4 & 2.6 \\2.2 & 2.1 & 2.5\end{array}


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Cost Accounting Systems

Systems utilized by businesses to track, record, and analyze costs associated with their operations, facilitating decision-making and financial planning.

Job Order Cost System

An accounting system that accumulates costs for each individual job or project to determine its total costs.

Job Order Costing System

A cost accounting system that accumulates manufacturing costs separately for each job or order, suitable for customized products.

Work in Process Account

An account used in accounting to track the costs associated with partially completed goods in the manufacturing process.

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