\begin{eqnarray}
bc^{est} & = & A \cdot c^{b} \\
o^{corr} & = & o - bc^{est} \\
K & = & B A^{T} (R + A B A^{T})^{-1}  \\
c^{a} & = & c^{b} + K ( o - (b + bc^{est}))
\end{eqnarray}