Three companies were recently audited in a study of travel and entertainment expenses. Twenty months of expenses were randomly sampled from each company, with observations as follows:

- Company A: 116.2, 78.1, 98.1, 90, 91.4, 88.6, 88.5, 99.6, 104.2, 105, 83.3, 89.9, 115.9, 92.8, 100.1, 89.5, 94.8, 95.4, 98.1, 90.2
- Company B: 114.8, 114.6, 102.7, 107.8, 102.7, 118.3, 104.7, 113.6, 113.9, 106.9, 100, 101, 107.2, 110.9, 96, 128.9, 104.6, 90.2, 118.8, 79.9
- Company C: 98.3, 103.3, 111, 102.3, 102.3, 99.1, 120.6, 104.2, 105, 83.3, 99.4, 108.7, 109.2, 102.2, 100.1, 104.3, 97.4, 102.9, 135, 102.8

At the α = 0.05 level of significance, which one of the following is correct?

A) p-value = α
B) p-value > α
C) p-value < α
D) Not enough information for comparing the values of p and α.