The cell phone industry is involved in a fierce battle for customers, with each company devising its own complex pricing plan to lure customers. Since the cost of a cell phone minute varies drastically depending on the number of minutes per month used by the customer, a consumer watchdog group decided to compare the average costs for four cellular phone companies using three different usage levels as blocks. The monthly costs (in dollars) computed by the cell phone companies for peak-time callers at low (20 minutes per month), middle (150 minutes per month), and high (1000 minutes per month) usage levels are given in Table 11.3. Construct the analysis of variance table for this experiment.

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Table 11.3 Monthly Phone Costs of Four Companies at Three Usage Levels Company Usage Level Low A B D Totals 27 24 31 23 B =105 Middle High 68 76 65 67 B-276 308 326 312 300 B =1246 Totals T-403 T-426 T-408 T =390 G=1627