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An accounting firm is trying to decide between IT training conducted​ in-house and the use of​ third-party consultants. To get some preliminary cost​ data, each type of training was implemented at two of the​ firm's offices located in different cities. The table below shows the average annual training cost per employee at each location. Are the mean costs significantly​ different? Assume that the assumptions for inference are satisfied.  Address the parts the follow. 

The null​ hypothesis, denoted as

Upper H 0

​,

assumes the default is true. The alternative​ hypothesis, denoted as

Upper H Subscript Upper A

​,

contains the values of the parameter that are considered as plausible if the null hypothesis is rejected. Review the problem statement.

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