A state income tax audit was recently conducted at a

A state income tax audit was recently conducted at a restaurant in St. Louis. The audit team selected a random sample of 100 lunch and 100 dinner sales receipts and recorded the state sales tax collected on each receipt. These values are recorded in the file called Tax Receipts. Of interest is whether the standard deviation in tax receipts differs for lunches and dinners. Test at the 0.02 alpha level.