Answer:
Parameter tested: Population mean

We have enough evidence to conclude that the population mean for this case differs from 40.
Explanation:
1) Notation and definitions
n= 28 represent the sample size
represent the sample mean obtained
represent the population standard deviation known
the value that we want to compare or test
2) Concepts and formulas to use
The system of hypothesis that we need to check for this case are
Null Hypothesis:

Alternative hypothesis:

We assume that the sample mean follows a normal distribution.
When conduct a Z test, to analyze if the population mean is equal to a apecified value
:
In order to check the hypothesis we need to use the following statistic
(1)
A one sample test of means "compares the mean of a sample to a prespecified value and tests for a deviation from that value".
Check for the assumptions that he sample must satisfy in order to apply the test
• The dependent variable must be continuous (interval/ratio). Satisfied
• The observations are independent of one another. We assume it.
• The dependent variable should be approximately normally distributed. Satisfied
• The dependent variable should not contain any outliers. We assume it.
3) Calculate the statistic
Since we have all the info requires we can replace in formula (1) like this:

4) Statistical decision
95% of the values in the normal standard distribution are between -1.96 and 1.96, if we obtain a value of z=-46.57, the p value for a two tailed test would be almost 0. And for this case at any significance level
we will reject the null hypothesis that the population mean is 40. So we have enough evidence to conclude that the population mean for this case differs from 40.