A soap manufacturer is experimenting with several formulas of soap powder. Three of the formulas were selected for further testing by a panel of homemakers. The ratings for the three formulas are as follows: 
What is the value of chi-square at the 5% level of significance?
Definitions:
MACRS Tables
The Modified Accelerated Cost Recovery System tables used in the United States for tax purposes to determine the depreciation of assets over time.
Allowable Depreciation
The allowable tax deduction for the reduction in value of a tangible asset over its useful life, as determined by tax regulations.
MACRS Tables
Depreciation schedules in the Modified Accelerated Cost Recovery System allowing for faster asset depreciation in the earlier years of the asset's life.
Depreciation Expense
The allocation of the cost of a tangible asset over its useful life.
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