To compare the cost of three shipping methods,a random sample of four shipments is taken for each of three firms.The cost per shipment is shown below. 
Degrees of freedom for the total sum of squares in a one-factor ANOVA would be:
Definitions:
Non-Monetary Items
Assets or liabilities that are not easily quantified in monetary terms, such as goodwill, patents, or real estate.
Functional Currency
The currency of the primary economic environment in which the company predominantly generates and expends cash.
Historical Rates
Exchange rates used for the conversion of items on the financial statements that have remained unchanged from past to present.
Foreign Subsidiary
A company owned or controlled by another company, the parent company, that is based in a different country than the subsidiary.
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