The Internal Revenue Service wishes to study the time required to process tax returns in three regional centers.A random sample of three tax returns is chosen from each of three centers.The time (in days) required to process each return is recorded as shown below. 
The test to use to compare the means for all three groups would require:
Definitions:
Production Budget
A financial plan showing the number of units to be produced in a period to meet sales and inventory requirements.
Merchandise Purchases Budget
A detailed plan used by a merchandising company that shows the amount of goods that must be purchased from suppliers during the period.
Not-For-Profit Entities
Organizations that operate for purposes other than generating profit, often focusing on social, educational, or charitable activities.
Objectives
Specific, measurable goals set by a business or individual to guide activities and measure performance effectively.
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