The manufacturer of an MP3 player wanted to know whether a 10% reduction in price is enough to increase the sales of its product. To investigate, the owner randomly selected eight outlets and sold the MP3 player at the reduced price. At seven randomly selected outlets, the MP3 player was sold at the regular price. Reported below is the number of units sold last month at the regular and reduced prices at the randomly selected outlets.

Regular price	139	131	97	123	149	133	97
Reduced price	139	131	97	123	149	133	97	134

At the .01 significance level, can the manufacturer conclude that the price reduction resulted in an increase in sales?

a. Compute the test statistic.

b. Compute the p-value.