1 1 1 3 1 1 1

Y 3 X 1 2 4 X'= 1 2 3
5 1 3 5 3 4 5
 1 1 3 1 1 1
X 1 2 4 X'= 1 2 3
1 3 5 3 4 5

1 1 1 1 1 3 3 6 12
X' X= 1 2 3 1 2 4 = 6 14 26 (X'X)^-1
3 4 5 1 3 5 12 26 50

1 1 1 1 9 3 6 12
X' Y= 1 2 3 3 = 22 6 14 26
3 4 5 5 40 12 26 45
 1.53 -1.40 0.40
-1.40 0.30 0.20
0.40 0.20 -0.20
 3 6 12 9
(X'X)^-1 6 14 26 X' Y= 22
12 26 45 40

1.53 -1.40 0.40 9

(X'X)^-1= -1.40 0.30 0.20 X' Y= 22
0.40 0.20 -0.20 40