In a sample of 56 business trips taken by employees in the HR department, a company finds that the average amount spent for the trips was $1,470 with a standard deviation of $480. In a sample of 87 trips taken by the employees in the sales department is $1,675 with a standard deviation of $602. When testing the hypothesis (at the 5% level of significance) that the variance of the amount spent on trips is significantly larger in one department than the other, what is the test statistic?