Question: Semester hours taken by CPA candidates. Refer to the 'Journal of Accounting and Public Policy (Spring 2002) study of n = 100,000 first-time candidates for the CPA exam, Exercise 5.13 (p. 300). The number of semester hours of college credit taken by the sampled candidates is summarized as follows: \(\bar{X}\) = 141.31 hours and s = 17.77 hours. Let represent the mean number of semester hours taken by all first-time candidates for the CPA exam. Consider testing Ho: \(\mu \) = 140 against Ha: \(\mu \) > 140.

a. Give the rejection region for the test at a significance level of a = .01.

b. Calculate the value of the test statistic.

c. Use the results, parts a and b, to make the appropriate conclusion.