A Revenue Department Is Under Orders to Reduce the Time $\mathrm { ABC } - 5500$

Essay

A revenue department is under orders to reduce the time small business owners spend filling out pension form $\mathrm { ABC } - 5500$ . Previously the average time spent on the form was 70 hours. In order to test whether the time to fill out the form has been reduced, a sample of 34 small business owners who annually complete the form was randomly chosen and their completion times recorded. The mean completion time for the sample was $69.8$ hours with a standard deviation of 30 hours. State the rejection region for the desired test at $\alpha = .01$ .