How to get calibration parameters for accelerometer (gain and bias)?

Hello everyone,

I need to implement term (6) from attached picture in MATLAB. I was going to use minunc function but I'm not sure exactly how it works with matrix and vectors so I'm asking for help. Variables ux, uy and uz are obtained from i measurements, so the matrix u size is ix3 but let's say i=100 (matrix u is size100x3), and the variable m is equal to 9.81. I need to get gain parameters kx, ky, kz and bias bx, by and bz. Thx