Step 1 :1. Calculate \(\hat{p}\): \(\hat{p}=\frac{106}{440}=0.2409\)
Step 2 :2. Calculate test statistic: \(z=\frac{\hat{p}-p_{0}}{\sqrt{\frac{p_{0}(1-p_{0})}{n}}}=\frac{0.2409-0.28}{\sqrt{\frac{0.28(1-0.28)}{440}}}=-1.826\)
Step 3 :3. Calculate \(p\)-value: \(p\text{\(-\)value}=2\cdot P(Z>|-1.826|)=2\cdot P(Z>1.826)=0.0676\)