Accounting procedures allow a business to evaluate its inventory costs based on two methods: LIFO $($last in first out$)$ or FIFO $($first in first out$).$ A manufacturer evaluated its finished goods inventory $($in $$000$ s$)$ for five products with the LIFO and FIFO methods. To analyze the difference, they computed FIFO $-$ LIFO for each product. We would like to determine if the LIFO method results in a lower cost of inventory than the FIFO method. The company wishes to test this hypothesis at the $0\mathrm{.}05$ level of significance.

$\backslash$table$[[$Product$,$FIF$0($F$),$LIF$0($L$)],[1,228,217],[2,123,104],[3,104,113],[4,215,204],[5,249,245]]$

What is the value of the test statistic?