| S.V | d.f | SS | MS | Expected mean square |
| p-classes | p − 1 | SSα | MSα |
|
| q-classes | q − 1 | SSβ | MSβ |
|
| pq-classes | (p − 1)(q − 1) | SSλ | MSλ |
|
| Error | N − pq | SSɛ | MSɛ |
|
| Total | N − 1 | SST | - | - |