- Specify the null and alternate hypotheses. This is done by
choosing the coefficients (a's). The null hypothesis is Σa
_{i}µ_{i}= 0. The alternate hypothesis is Σa_{i}µ_{i}≠ 0. (On rare occasions, the null hypothesis will be that Σa_{i}µ_{i}is some value other than zero.)

- Compute L = Σa
_{i}M_{i}.

- Compute

where "a" is the number of groups.

- Compute

where n is the number of subjects in each group (there must be equal n).

- Compute

- Compute df = a(n-1) where "a" is the number of groups.

- Use a t table to find the probability value of t.