A company has test-marketed three new types of soup in selected stores over a period of 1 year. The table records sales achieved (in thousands of dollars) for each of the three soups in each quarter of the year. QUARTER SOUP A B C 47 57 65 63 63 76 79 67 54 52 50 49 239

(a) Set out the two-way analysis of variance table.

(b) Test the null hypothesis that population mean sales are the same for all three types of soup.