Two accounting professors decided to compare the variance of their grading procedures. To accomplish this, they each graded the same 10 exams with the following results:

Professor 1 : Mean grade: 79.3 Standard Deviation: 22.4 Professor 2: Mean Grade 82.1 Standard Deviation: 12.0

At the 10% level of significance, what is the decision regarding the null hypothesis?

A. Reject the null hypothesis and conclude the variances are different.

B. Fail to reject the null hypothesis and conclude no significant difference in the variances

C. Reject the null hypothesis and conclude no significant difference in the variances.

D. Fail to reject the null hypothesis and conclude the variances are the same.