Two independent samples are drawn from two populations, and the following information is provided. 
We want to test the following hypotheses.
a.Determine the degrees of freedom.
b.Compute the test statistic.
c.At 95% confidence, test the hypotheses. Assume the two populations are normally distributed and have equal variances.
Definitions:
Process Cost System
An accounting method used to apply costs to similar products that are mass-produced in a continuous fashion.
Natural Gas Refinery
A facility that processes natural gas to remove impurities and possibly extract valuable hydrocarbons and fluids.
Process Cost System
An accounting method used to track production costs for large quantities of identical items by accumulating costs across processes or departments.
Work In Process
Work in process are goods in various stages of production within a factory, not yet completed to become finished goods.
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