A company’s auditor believes the per diem cost in Nashville, Tennessee, rose significantly between 2008 and 2019. To test this belief, the auditor samples 51 business trips from the company’s records for 2008; the sample average was $212 per day, with a population standard deviation of $38.50. The auditor selects a second random sample of 47 business trips from the company’s records for 2019; the sample average was $231 per day, with a population standard deviation of $35.60. If he uses a risk of committing a Type I error of .01, does the auditor find that the per diem average expense in Nashville has gone up significantly?