USA Todayreports that the average expenditure on Valentine's Day is $100.89.Do male and female consumers differ in the amounts they spend?

The average expenditure in the sample survey of 40 males consumers was $135.67, and the average expenditure in the sample of survey of 30 female consumers was $68.64. Based on past surveys the standard deviation for male consumers is assumed to be $35, and the standard deviation for female consumers is assumed to be $20.

Test the hypothesis that men spend more on Valentine's Day than women.Use a 95%level of confidence.