Write . Apart from a constant, the log-likelihood is
For each group,
Thus maximum likelihood estimation sets . The corner-point constraint identifies , giving
The baseline mean is the first group mean, rather than the grand mean, because of the chosen identifiability constraint.
Index chocolate by , day by in the three observed categories, and replicate by . The additive two-factor normal linear model is
Here is the board count, is the mean for the reference chocolate and reference day, and are chocolate and day fixed effects. With corner-point constraints, set and , where is the first level in the day factor. The printed coefficient-free output does not determine that factor ordering; the model is unchanged by a different reference category. There is no chocolate–day interaction term in this fit. The six free mean statistical parameters consist of one baseline, three chocolate contrasts and two day contrasts; the common error variance supplies a further statistical parameter.