According to an economist at a financial firm, average spending on "furniture and appliances" was higher for households in the furniture and appliances" was higher for households in the Montreal area than in the than those in the Quebec City area. A random sample of 18 households from each region is drawn and yields the following data with respect to expenditures on this for this sector of economic activity. It is assumed that the data for each population are distributed according to a normal distribution. We are interested in knowing if the variances of the populations are equal. a) Obtain the Excel report (Test of Equality of Variances (FTest)) for a significance level of 5%. b) From this report, does the hypothesis of equality of variances variances for this socio-economic characteristic measured in these two populations? Perform an appropriate one-tailed test.