You have been given following data set related to sales of Product X(units) in 3 different locations.

Location 1	45	27	39	42	28
Location 2	30	29	36	21	24
Location 3	19	25.5	27.6	31.5	34.6

You are required to answer following questions.

1. State the null and alternative hypothesis for single factor ANOVA to test for any significant difference in sales in three locations.
2. State the decision rule at 5% significance level.
3. Calculate the test statistic.
4. Based on the calculated test statistics, decide whether there are any significant differences between the sales.