Given the variances of the two samples below, find the test value and the degrees of freedom that should be used in an F test. 
Definitions:
Average Total Cost Curve
A graphical representation showing the average total cost of producing different quantities of a good or service.
Per-Unit Cost of Production
The total expense incurred in producing a single unit of a product, including both fixed and variable costs.
Economies of Scale
Refers to the cost advantage experienced by an entity due to expansion in production, leading to lower per-unit costs.
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