| 150 | ( | 30000 | − | 600 | y | ) | + | 110 | ( | 20000 | − | 400 | y | ) | + | ( | 190 | − | y | ) | ( | 20000 | + | 600 | y | + | 400 | y | ) | = | 10820000 |
| Left side of the equation = | 150 | × | 30000 | − | 150 | × | 600 | y | + | 110 | ( | 20000 | − | 400 | y | ) | + | ( | 190 | − | y | ) | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 4500000 | − | 90000 | y | + | 110 | ( | 20000 | − | 400 | y | ) | + | ( | 190 | − | y | ) | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 4500000 | − | 90000 | y | + | 110 | × | 20000 | − | 110 | × | 400 | y | + | ( | 190 | − | y | ) | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 4500000 | − | 90000 | y | + | 2200000 | − | 44000 | y | + | ( | 190 | − | y | ) | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 6700000 | − | 134000 | y | + | ( | 190 | − | y | ) | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 6700000 | − | 134000 | y | + | 190 | ( | 20000 | + | 600 | y | + | 400 | y | ) | − | y | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 6700000 | − | 134000 | y | + | 190 | × | 20000 | + | 190 | × | 600 | y | + | 190 | × | 400 | y | − | y |
| = | 6700000 | − | 134000 | y | + | 3800000 | + | 114000 | y | + | 76000 | y | − | y | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 10500000 | + | 56000 | y | − | y | ( | 20000 | + | 600 | y | + | 400 | y | ) |
| = | 10500000 | + | 56000 | y | − | y | × | 20000 | − | y | × | 600 | y | − | y | × | 400 | y |
| = | 10500000 | + | 36000 | y | − | y | × | 600 | y | − | y | × | 400 | y |
| 10500000 | + | 36000 | y | − | y | × | 600 | y | − | y | × | 400 | y | = | 10820000 |