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For example, if a study using laboratory animals is planned with four treatment groups ( T =3), with eight animals per group, making 32 animals total ( N =31), without any further stratification ( B =0), then E would equal 28, which is above the cutoff of 20, indicating that sample size may be a bit too large, and six animals per group might be more appropriate. 
Qualitative Data Analysis Software
"Data" is the plural so we say "the data are available", but data is also a collection of facts, so "the data is available" is fine too.