Accounting procedures allow a business to evaluate their 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 $000s) 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.

Product	FIFO (F)	LIFO (L)
1	225	221
2	119	100
3	100	113
4	212	200
5	248	245

What is the value of the test statstic?