Solution :
Let 
 = number of levels for the factors 'flavors' = 4
 (4 levels vanilla, chocolate, red velvet and marbled)
The degree of freedom for the factor 'flavors' = 
 - 1
 = 4 - 1
 = 3
Now defining the F test statistics for testing the significance of the factors, 'flavors' :
F test statics = 
 , Ms = mean square
where F = 
, error df.
Thus the numerator degrees of the freedom for the F test statistics to determine if the factor flavor was significant is = 
 - 1
 = 4 - 1
 = 3