Spreadsheets: An accounting firm tested two spreadsheet applications to determine whether there is a difference between them in the mean speed with which a standard accounting problem can be solved. The times needed for each of twelve accountants to solve the problem are as follows:

Can you conclude that the mean time differs between the two applications? Use the α = 0.05 level of significance.

Accountant Application 1 2 3 4 5 6 7 8 9 10 11 12 A 42 34 45 35 40 44 48 49 41 33 31 38 B 50 43 48 31 39 56 45 60 46 47 33 50