Try your skills with Excel by performing a t-test for independent samples using these data which show city miles per gallon for cars from two different makers. Assume unequal variances. Enter the data into Excel, insert a text box, state the null and alternative hypotheses, your conclusion of test result and comment on any business implications based on your conclusion of the test.

Please provide steps for Excel, thanks.

Maker A	Maker B
18	24
15	27
16	25
17	31
15	35
14	24
14	32
14	26
14	30
12	22
13	22
15	34
13	33
22	39
12	37