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At factory A the mean number of accidents per year is 32. At factory B the records of numbers of accidents before 2018 have been

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At factory A the mean number of accidents per year is 32. At factory B the records of numbers of accidents before 2018 have been lost, but the number of accidents during 2018 was 21. It is known that the number of accidents per year can be well modelled by a Poisson distribution. Use an approximationg distribution to test at the 2% significance level whether the mean number of accidents at factory B is less than at factory A 161

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