A large national chain of department stores has two basic inventories. Variation of cash flow for the two types of inventories is under study. A random sample of n1 = 9 stores with Inventory I had sample standard deviation of daily cash flow s1 = $3,115. Another random sample of n2 = 11 stores with Inventory II had sample standard deviation of daily cash flow s2 = $2,719. Assume that daily cash flow follows a normal distribution. Test the claim that the population variances of the two inventories are different. Use a 5% level of significance What is the test value?