| ( | x | − | 163 1000 | ) | ÷ | ( | 97 500 | − | 163 1000 | ) | × | 100 | = | 60 |
| Multiply both sides of the equation by: | ( | 97 500 | − | 163 1000 | ) |
| ( | x | − | 163 1000 | ) | × | 100 | = | 60 | ( | 97 500 | − | 163 1000 | ) |
| x | × | 100 | − | 163 1000 | × | 100 | = | 60 | ( | 97 500 | − | 163 1000 | ) |
| x | × | 100 | − | 163 1000 | × | 100 | = | 60 | × | 97 500 | − | 60 | × | 163 1000 |
| x | × | 100 | − | 163 10 | = | 291 25 | − | 489 50 |
| 100 | x | − | 163 10 | = | 93 50 |
| 100 | x | = | 93 50 | + | 163 10 |
| 100 | x | = | 454 25 |
| x | = | 454 25 | ÷ | 100 |
| = | 454 25 | × | 1 100 |
| = | 227 25 | × | 1 50 |
| x | = | 227 1250 |
| x | = | 0.1816 |