https://www.itl.nist.gov/div898/handbook/eda/section3/eda353.htm
simple_gap=120-110;
FGC_l_StdDev_YES=30;
REG_l_StdDev_YES=30;
FGC_l_N_YES=33;
REG_l_N_YES=33;
pooled_error=sqrt( ((FGC_l_StdDev_YES^2) / FGC_l_N_YES ) + ( (REG_l_StdDev_YES^2) / REG_l_N_YES) );
T_value=simple_gap/pooled_error
P_value=2*(1-(pnorm(abs(T_value))))
T_value
P_value