Solution :
Given :
The sample mean = 21.3
Standard deviation = 3.2
The null hypothesis is : 
The alternate hypothesis : 
This is a two tailed test, for which a
with an unknown population of a standard deviation is being used.
Now the significance level,
, as well as the critical value for a two tailed test is 
The rejection region is 
The t-statistic is computed as follows :


= 1.285
Since it is observed that
, it is then concluded that 
The p-value is p=0.231 and since p 0.231 ≥ 0.1, it is concluded that 
Conclusion
Thus we concluded that
is not rejected. Therefore, the population mean
is different than 20, at the 0.1 significance level.