"Mann-Whitney U-test" application on 2 samples which are given the same treatment

suppose, in a diploma school of business Management there are 400 students, a sample 27 students with say 17 boys and 10 girls, are obtained using simple random sampling, i want to check if there is a significant difference between the scores of the boys and Girls in the Final Examination, can the Mann-Whitney U-test be used in this case?
Yes that test would be correct. However, you might use its parametric alternative (a t test) once its requirements are met.

btw, as a suggestion, if I were you I would sample a larger group.
thank you for your response, yes i do think that parametric tests would give a more convincing and exhaustive result, nonetheless this is just a preliminary investigation, i will try to gather a larger sample when a proper survey is undertaken :yup: