This example solves the general Gauss–Markov linear model problem where and

The solution is obtained by first computing a generalized $QR$ factorization of the matrix pair $\left(A,B\right)$. The example illustrates the general solution process, although the above data corresponds to a simple weighted least squares problem.

Note that the block size (NB) of $64$ assumed in this example is not realistic for such a small problem, but should be suitable for large problems.