Josh wants to convince his mother to stop buying single-ply toilet paper. Josh believes that even though Fluffy, a two-ply toilet paper costs more, it will last longer because it is more absorbent. To help substantiate his claim, Josh performed a study. He purchased a random sample of 18 rolls of Fluffy. For each roll, he determined how many squares are needed to completely absorb one-quarter cup of water. Here is a dotplot of the data. The mean of the sample is 24.444 squares with a standard deviation of 2.45 squares. Single-ply toilet paper requires 26 squares to absorb one-quarter cup of water. Josh would like to carry out a test to determine if there is convincing evidence that the mean number of squares of Fluffy that are needed to absorb one-quarter cup of water is fewer than 26 squares. What is the appropriate test statistic and P-value of this test?