A company’s auditor believes the per diem cost in Windsor, Ontario, rose significantly between 2011 and 2021. To test this belief, the auditor samples 51 business trips from the company’s records for 2011; 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 2021; 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 Windsor has gone up significantly?