A researcher randomly collected the annually income (in thousand) in a village for three different age range (less than 20 years old, 20 to 30 years old and above 30 years old) based on gender (male and female). She recorded her findings in the following table.

a. Set up the analysis of variance table for the data collected by the researcher.
b. Test the null hypothesis of the effects are significant at 5% significance level.

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Subject Type < 20 20-30 >30 Test Type Male Female 54 49 59 39 55 25 29 47 26 28 53 72 43 56 52 46 51 33 47 41 33 30 26 25 29 18 21 34 40 24