Since , the QR factorization givesFirst compute by a matrix-vector product, costing scalar multiplications and additions for dense . Then solve the upper triangular matrix system by back substitution:Every denominator is nonzero because is invertible. The back substitution costs multiplications and subtractions together, plus divisions, for arithmetic operations. Including , the total is arithmetic operations under this scalar counting convention, hence , with denoting Big O notation. The already supplied QR factorization is reused; no matrix inverse needs to be computed.
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