Determine the p -value associated with each of the following values of the standardized test statistic z , and state your conclusion. 
Definitions:
Variable Cost System
An accounting approach where costs that vary directly with the level of output are only recorded as product costs, contrasting with full costing methods.
Manufacturing Cost
The total expense involved in the production of goods, including materials, labor, and overhead costs.
Normal Standards
Predetermined benchmarks or criteria that are set to measure efficiency or performance levels in various business operations.
Production Difficulties
Challenges or obstacles encountered during the process of manufacturing or producing goods.
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