An automotive manufacturer claims price of a small SUV is 
27103.
(b) As in part (a), begin by determine the claim of the hypothesis test and determine whether it is the null or alternative hypothesis. Note that you have already found that the claim of the hypothesis test is µ = 27.103 and that it is the null hypothesis.
When you fail to reject the null hypothesis, there is insufficient evidence that the null hypothesis is false and not evidence to support the alternative hypothesis. Thus , since the claim is the null hypothesis, there is not enough evidence to reject the claim that the mean price of a small SUV is $27103.