Morton Products is testing three procedures for processing and shipping online orders.In the test, 12 orders were randomly selected.Four of the orders were randomly assigned Procedure 1, four others were assigned Procedure 2, and the remaining four were assigned Procedure 3.Processing/shipping times for each of the three samples are given below: 
At a 5% significance level, test the null hypothesis that the average processing/shipping times for the three are equal.Report the within group sum of squares (SSW) for this test.
Definitions:
FIFO System
First-In, First-Out method, an inventory valuation strategy where the oldest items are sold or used first.
Cost Method
An accounting approach used for recording investments, where the investment is recorded at cost and adjusted only for dividends received and not for changes in market value.
Interest Free
A loan or credit arrangement where the borrower is not required to pay any interest on the borrowed amount.
Consolidated Balance Sheet
A financial statement that aggregates the financial positions of a parent company and its subsidiaries, presenting as if the group were a single entity.
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