byx = Zxy error / Xx2 error
 = 67.78 / 1066
 = 0.0636

Step 7. The adjusted mean treatment values are calculated
as follows:

 Yi = Yi byx(Xi X)

As an example, for cultivar 1, the adjusted mean treatment
value is:


 Y = Y byx(X X)
 = (19.43 / 4) 0.0636[(241 / 4) (1310 / 24)]
 = 4.8587 0.0636 (60.25 54.58)
 = 4.4981
and for cultivar 2,


 2 = Y2 byx(X2 X)

 = 14.78 / 4 0.0636[(219 / 4) (1310 / 24)]
 = 3.695 0.0636(54.75 54.58)
 = 3.684

Step 8. Comparison of adjusted treatment (cultivar) means
is made individually for each pair of adjusted means since
the value of Sd is different for each comparison.
Comparison of cultivars 1 and 2:

 Sd(l,2)2 = (MSE){(2 / b) + [(xl-x2)2 / x2error]}
 = 0.43 {(2 / 4) + [(60.25 54.75)2 / 1066]}
 = 0.2272

 Sd(l,2) = (0.2272)1/2
 = 0.4767

where b = number of blocks, and the calculated t value
comes from:

 tc(l,2) = (Y1 Y2) / Sd(1,2)
 = (4.4896 3.6844) / 0.4767
 = 1.6891

and since tl4df,.05 = 2.145, then tc = 1.6891 N.S.,