| ( | X | × | 60 | ) | × | 1371311 25000000 | + | X | × | 60 | = | 234893 100 |
| Left side of the equation = | X | × | 60 | × | 1371311 25000000 | + | 60 | X |
| = | X | × | 4113933 1250000 | + | 60 | X |
| = | 79113933 1250000 | X |
79113933 1250000 | X | = | 234893 100 |
| X | = | 234893 100 | ÷ | 79113933 1250000 |
| = | 234893 100 | × | 1250000 79113933 |
| = | 234893 | × | 12500 79113933 |
| X | = | 2936162500 79113933 |
| X | = | 37.11309 |