A regional sales manager of a bank wants to know if the number of ATM transactions per day is different for four cities of equal size in the executive's region. The executive collects relevant data and obtains the following incomplete One-Way ANOVA table.

Source of Variation	SS	df	MS	F
Between Cities	32	3	10.67	0.562
Within Cities	A	B	C
Total	D	31

a. Complete the ANOVA table (values of A, B, C, and D). Round sum of squares to the nearest integer.

b. Set up the competing hypothesis to test whether there are differences in the mean number of ATM transactions per day between the different cities.

c. At the 5% significance level, what is your decision and conclusion?