| ( | X | − | 413 50 | ) | ÷ | 4587 50 | × | 100 100 | = | 1 40 |
| 方程左边 = | ( | X | − | 413 50 | ) | × | 50 4587 |
| ( | X | − | 413 50 | ) | × | 50 4587 | = | 1 40 |
| 方程左边 = | X | × | 50 4587 | − | 413 50 | × | 50 4587 |
| = | X | × | 50 4587 | − | 413 4587 |
50 4587 | X | − | 413 4587 | = | 1 40 |
50 4587 | X | = | 1 40 | + | 413 4587 |
50 4587 | X | = | 21107 183480 |
| X | = | 21107 183480 | ÷ | 50 4587 |
| = | 21107 183480 | × | 4587 50 |
| = | 21107 5560 | × | 139 50 |
| X | = | 2933873 278000 |
| X | = | 21107 2000 |
| X | = | 10.5535 |