Question: A corporate CEO reviews the earnings of three divisions over the last eighteen months. Each division reports its earnings quarterly. Based on the earnings below, is there sufficient evidence to conclude, at the 99% level of confidence, that one of these divisions is more profitable than the others?

Division I Division II Division III
51 19 17
18 16 16
48 5 29
51 28 11
35 10 27
44 12 1

State the null and alternate hypotheses
Calculate the sums of squares SS(total), SS(factor), and SS(error)
Calculate the degrees of freedom df(total), df(factor), and df(error)
Calculate the mean square for factor, and the mean square for error
Calculate the F-statistic
Determine the critical value(s)
State your decision: Should the null hypothesis be rejected?