A town in Ontario, Canada based its economy largely around an annual summer theater festival. Canadians who attend the festival spend an average of $350 per visit. As a data analyst for the festival, you wonder: does American visitors to the festival spend a different amount on average than Canadians do? To answer this question, you take a random sample of 40 American visitors. In the sample of American visitors, the mean spend was $475. From prior research, you have grounds to assume that the population standard deviation for Americans is $276.

Perform a hypothesis test to determine if the population mean spend at the festival by Americans is different than Canadians at the significance level. Does americans differ from Canadians in their mean spend at the festival?