The best estimate of the population mean is the sample mean
first calculate the sum of all samples: 32+24+14+34+26+27+31+16+18+26=248 then divide by the amount of samples to get the samples mean: 248/10=24.8 miles per gallon
The value of z is 13,184 because you first multiply 37 times 40 and you get 1,480 , so then you subtract the area which is 14,664 minus 1,480 and the answer you get is z