$40$ people are randomly selected and the accuracy of their wristwatches is checked, with positive errors representing watches that are ahead of the correct time and negative errors representing watches that are behind the correct time. The $40$ values have a mean of $108$sec and a population standard deviation of $169$sec. Use a $0.02$ significance level to test the claim that the population of all watches has a mean of $0$sec (use a two-sided alternative).

The test statistic is

The P-Value is

The final conclustion is

A. There is not sufficient evidence to warrant rejection of the claim that the mean is equal to 0
B. There is sufficient evidence to warrant rejection of the claim that the mean is equal to 0