A Revenue Department Is Under Orders to Reduce the Time $H _ { 0 } : \mu = 5.7$

A revenue department is under orders to reduce the time small business owners spend filling out pension form ABC-5500. Previously the average time spent on the form was 5.7 hours. In order to test whether the time to fill out the form has been reduced, a sample of 86 small business owners who annually complete the form was randomly chosen, and their completion times recorded. The mean completion time for ABC-5500 form was 5.5 hours with a standard deviation of 2.3 hours. In order to test that the time to complete the form has been reduced, state the appropriate null and alternative hypotheses.

A) $H _ { 0 } : \mu = 5.7$
$H _ { \mathrm { a } } : \mu \neq 5.7$

B) $H _ { 0 } : \mu = 5.7$
$H _ { \mathrm { a } } : \mu > 5.7$

C) $H _ { 0 } : \mu > 5.7$
$H _ { \mathrm { a } } : \mu < 5.7$

D) $\mathrm { H } _ { 0 } : \mu = 5.7$
$H _ { \mathrm { a } } : \mu < 5.7$