Refer to the following partial ANOVA results from Excel (some information is missing) . 
The critical value of F at α = 0.05 is:
Definitions:
Contractual Agreement
A legally binding agreement between two or more parties.
Financial Statements
Financial statements are formal records of the financial activities and condition of a business, person, or entity, providing an overview of a company’s financial performance and position.
Proportionately Adjusted Income Statement
An income statement in which each line item is adjusted in proportion to a certain factor or criteria to reflect a more comparable basis.
Cost of Sales
The direct costs attributable to the production of the goods sold by a company, including materials, labor, and manufacturing overhead.
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