Then the degrees of freedom (d.f.) are estimated for each
source of variation, considering four replications (r =
4) and 15 treatments (t = 15). With this information,
calculate mean squares by dividing the sum of squares for
each source of variation by its corresponding degrees of
freedom:

 MSB = SSB / (r-l)
 = 1.109 / 3
 = 0.3697

 MST = SST / (t-l)
 = 8.250 / 14
 = 0.5893

 MSE = SSE / [(r-l)(t-l)]
 = 11.021 / 42
 = 0.2624

Now calculate F values (Fc) by dividing the MS of the
sources of variation by the MS of the error.

 Fc (blocks) = MSB / MSE
 = 0.3697 / 0.2624
 = 1.4089

 Fc treatments = MST / MSE
 = 0.5893 / 0.2624
 = 2.2458

The coefficient of variation of the experiment is
calculated from the square root of the MSE, and the
general mean of all observations:

 CV = [(MSE)1/2 / x](100)
 = [(0.2624)1/2 / 4.42](100)
 = 11.59 %