Changes

  <math>SX^2=\frac{1}{n-1} \sum_{i=1}^n (Xi-\bar X)^2</math>

  <math>SX^2=\frac{1}{n-1} \sum_{i=1}^n (Xi-\bar X)^2</math>

and

and

:<math>SY^2=\frac{1}{m-1} \sum_{i=1}^m (Yi-\bar Y)^2.

:<math>SY^2=\frac{1}{m-1} \sum_{i=1}^m (Yi-\bar Y)^2</math>

*Then the Test Statistic = <math>\frac {Sx^2}{Sy^2}<math> has an F-distribution with <math>n−1</math> and <math>m − 1</math> degrees of freedom.

*Then the Test Statistic = <math>\frac {Sx^2}{Sy^2}<math> has an F-distribution with <math>n−1</math> and <math>m − 1</math> degrees of freedom.

*In FTEST(ar1,ar2) where <math>ar1</math> is the data of  first array, <math>ar2</math> is the data of second array.  

*In FTEST(ar1,ar2) where <math>ar1</math> is the data of  first array, <math>ar2</math> is the data of second array.