Workers at a private business was given a grade (A, B, C) based on their yearly performance. The data was recorded along with the department they belong. The results obtained using MINITAB are shown...

Workers at a private business was given a grade (A, B, C) based on their yearly performance. The data was recorded along with the department they belong. The results obtained using MINITAB are shown below:

Expected counts are printed below observed counts

                                 A                  B                    C                        Total

                                 12                 8                    7

Accounting            (12.960)         (7.830)            (6.210)                 *

                                  17                 10                  8

Sales                       (16.800)         (10.150)           (8.050)                 35

                                  19                  11                   8

Marketing               (18.240)          (**)                 (8.740)                 38

Total                         48                  29                    23                     100

Chi-sq=                   0.0711   +     0.0037     +     0.1005   +

                                0.0024   +      0. 0022    +     0.0003   +

                                0.0317    +      0.0000     +     ***                 = 0.2746

DF = ??, p-value = ???

c) What is the conclusion of this test? Give reasons for your answer.