First rotate rows with , . The second column pair becomes and the corresponding third column pair becomes . Next rotate rows with , , sending the third column pair to . Thus and . One exact QR decomposition is
The construction proves , and direct multiplication checks .
The orthogonal matrix preserves the Euclidean norm, so
The first three entries of can be set to zero by backward substitution in a triangular system, while its fourth entry is always . Solving the triangular system gives , , and . Thus the unique least-squares solution and residual norm are
Uniqueness follows from the nonzero diagonal entries of the top triangular block, equivalently the full column rank of .

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