A researcher would like to find out whether a man's nickname affects his cholesterol reading (though it is not clear why she believes it should). She records the cholesterol readings of 23 men nicknamed Sam, 24 men nicknamed Lou and 19 men nicknamed Mac; her data appears in the table to the right. She wants to know whether the differences in the average readings are significant; i.e., whether the average reading of all men nicknamed Sam is different from the average reading of all Lous or whether these averages differ from the average reading of all Macs. 

Using the ANOVA formulas, we have:
Here is a screenshot of an Excel spreadsheet in which these computations
are done.