Next, you want to compare the calculated t (–28.35) to the critical t from the table (3.182). For a two-sided test, the critical value is on both the left and right side of the distribution, so the critical region is defined by values less than –3.182 and greater than +3.182. Your t-statistic is in the critical region, so the variable associated with that coefficient is statistically significant at the 5 percent level.