10.26 A publisher is interested in the effects on sales of college texts that include more than 100 data files. The publisher plans to produce 20 texts in the business area and randomly chooses 10 to have more than 100 data files. The remaining 10 are produced with at most 100 data files. For those with more than 100, first-year sales averaged 9,254, and the sample standard deviation was 2,107. For the books with at most 100, average first-year sales were 8,167, and the sample standard deviation was 1,681. Assuming that the two population distributions are normal, test the null hypothesis that the population variances are equal against the alternative that the population variance is higher for books with more than 100 data files.