The linear regression trend model was applied to a time series sales data based on the last 24 months' sales.The following partial computer output was obtained. 
Test the significance of the time term at = .05.State the critical t value and make your decision using a two-sided alternative.
Definitions:
Book Value
The value of an asset as it appears on the balance sheet, calculated by subtracting any associated depreciation or amortization from its original cost.
Machinery
This term refers to machines and equipment used in manufacturing processes to produce goods.
Fully Depreciated
A state where an asset's cost has been completely expensed over its useful life, reducing its book value to zero or salvage value.
Machinery
Tangible assets used in operations, such as production or manufacturing equipment, that have a useful life beyond one year.
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