In a physiotherapy study, two instruments (a Goniometer and a tape) were used in turn to measure the elbow flexions of 12 manikins (in degrees). Can the two methods be said to turn out the same values on average or is the tape measurement lower on average? Use α=0.05. 

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Tape Goniometer Tape Goniometer 47.6 46.9 45.3 46.6 47.4 50.1 44.3 46.8 45.5 48.3 48.1 50.2 44.1 46.5 47.8 46.8 44.3 46.1 47.3 47.9 45.9 45.5 46.4 48.2