ABC Consultants has been asked to conduct a cost-benefit analysis of the internal control procedures for Company X. After meeting with representatives from Company X, ABC Consultants believes that the average amount of time employees spend complying with internal control procedures exceeds 25 minutes per day. To further test this belief, ABC Consultants takes a random sample of 18 employees at Company X and measures the amount of time each employee spends complying with internal control procedures. The results of this sample (in minutes) is below:

35 48 29 44 17 21 32 28 34 23 13 9 11 30 42 37 43 48

If the population of times is normal with a standard deviation of 12 minutes, can ABC Consultants infer at the 1% significance level that the average amount of time employees at Company X spend complying with internal control procedures exceeds 25 minutes per day?

Show all work and explain. Show how you found P value and the steps after that. Thank you!