The Journal of Business wants to test the hypothesis that there is no difference in the average R& D expenditures for midsized American electronics firms and midsized Korean electronics firms. A sample of 14 American firms and 14 Korean firms is randomly selected, with these results: The American sample average is $ 20.2 million, with a standard deviation of $ 3.8 million; the Korean sample average is $ 18.6 million, with a sample standard deviation of $ 2.9 million. Set up a test using a significance level of 5%. Assume that expenditures for the two populations are normally distributed, with equal standard deviations. Report your conclusion. Is the difference in sample means statistically significant at the 5% significance level?