Answer
Fail to reject the null hypothesis.
Work Step by Step
$H_{0}:\sigma_1=sigma_2,$ $H_{a}:\sigma_1\ $ is more than $ \sigma_2$. :$F=\frac{s_1^2}{s_2^2}=\frac{20.6882^2}{18.5821^2}=1.2468.$ The critical values by the table with df=min(39,39)=39: $f_{0.05}$ is between 1.6928 and 1.8409. If the value of the test statistic is in the rejection region, reject the null hypothesis. 1.2468 is less than 1.8409, hence we fail to reject the null hypothesis.