A company’s auditor believes the per diem cost in Darwin rose significantly between 2013 and 2020. To test this belief, the auditor samples 51 business trips from the company’s records for 2013; the sample average was $190 per day with a population standard deviation of $18.50. The auditor selects a second random sample of 47 business trips from the company’s records for 2020; the sample average was $198 per day with a population standard deviation of $15.60. If he uses a risk of committing a Type I error of 0.01, does the auditor find that the per diem average expense in Darwin has gone up significantly?