SQRT12 computes the singular values `svlues' of the upper trapezoid
 of A(1:M,1:N) and returns the ratio
      || svlues - s ||/(||s||*eps*max(M,N))

M

          M is INTEGER
          The number of rows of the matrix A.

N

          N is INTEGER
          The number of columns of the matrix A.

A

          A is REAL array, dimension (LDA,N)
          The M-by-N matrix A. Only the upper trapezoid is referenced.

LDA

          LDA is INTEGER
          The leading dimension of the array A.

S

          S is REAL array, dimension (min(M,N))
          The singular values of the matrix A.

WORK

          WORK is REAL array, dimension (LWORK)

LWORK

          LWORK is INTEGER
          The length of the array WORK. LWORK >= max(M*N + 4*min(M,N) +
          max(M,N), M*N+2*MIN( M, N )+4*N).

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