I am confused as to how to calculate the t-value. Any help is much appreciated.

A golf tee manufacturer used a robot to hit balls off of their tee and a competitor's tee using the same club. Assume that 110 balls were hit off each tee, and the data are suitable for inference. Is there evidence that balls hit off the manufacturer's tee have a higher initial velocity? (Assume a significance level of 0.05.) Distance (yards) Ball Velocity (mph) Club Velocity (mph) Avg. SD Avg. SD Avg. SD Competition 232.87 2.09 126.49 0.82 98.46 0.58 Manufacturer 235.57 2.99 127.96 0.44 98.46 0.47 O A. Ho: PM - HC =0 OB. HO: HM " HC =0 HA: PM " HC >0 HA: HM - HC NO O C. Ho: PM -HC=0 OD. HO: HM - HC #0 HA: HM - HC