Matriz X'X (3x3):
XtX (3 x 3)

      40,000       193,05       114,98 
      193,05       1290,6       715,42 
      114,98       715,42       612,46 


Vector X'y (3x1):
XtY (3 x 1)

      472,54 
      2881,9 
      1421,0