Sweeping by blocks and treatments we get


Means 552 402 517 342 Mean =454
 (+98) (-52) (+63) (-112)
 -142 -142 -157 -152 -148
 -42 -32 -37 -22 -33
 +88 +68 +73 +88 +79
 +98 +108 +123 +88 +104

 +6 +6 -9 -4
 -9 +1 -4 +11
 +9 -11 -7 +9
 -6 +4 +18 -16


The mean of these residuals in each block and each treatment is effectively zero apart from rounding error.
The error sum of squares is the sum of squares of the residuals:

 (+6)2 +(+6)2 +(-9)2 +...+(+18)2 + (-16)2 = 1352

Now consider the incomplete block situation where we have only three treatments in each block.


 Block
Treatment 1 2 3 4


 A 410 260 360
 B 510 370 320
 C 640 590 430
 D 510 640 430


Sweeping by blocks and treatments we get:


Means 520 380 530 393 Mean =456
 (+64) (-76) (+74) (-63)
 -110 -120 -170 -133
 -10 -10 -73 -31
 +120 +60 +37 +72
 +130 +110 +37 +92

 +23 +13 -37
 +21 +21 -42
 +48 -12 -35
 +38 +18 -55