Accounting procedures allow a business to evoluate 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 eoch 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 0.05 level of significance. What is the value of the test statistic