| ( | 1 | ÷ | 40 | + | 1 | ÷ | 60 | ) | x | + | 1 | ÷ | 60 | × | ( | 27 | − | x | ) | = | 1 |
| Left side of the equation = | ( | 1 | ÷ | 40 | + | 1 | ÷ | 60 | ) | x | + | 1 60 | ( | 27 | − | x | ) |
| ( | 1 | ÷ | 40 | + | 1 | ÷ | 60 | ) | x | + | 1 60 | ( | 27 | − | x | ) | = | 1 |
| Left side of the equation = | 1 | ÷ | 40 | × | x | + | 1 | ÷ | 60 | × | x | + | 1 60 | ( | 27 | − | x | ) |
| = | 1 40 | x | + | 1 60 | x | + | 1 60 | ( | 27 | − | x | ) |
| = | 1 24 | x | + | 1 60 | ( | 27 | − | x | ) |
| = | 1 24 | x | + | 1 60 | × | 27 | − | 1 60 | x |
| = | 1 24 | x | + | 9 20 | − | 1 60 | x |
| = | 1 40 | x | + | 9 20 |
1 40 | x | + | 9 20 | = | 1 |
1 40 | x | = | 1 | − | 9 20 |
1 40 | x | = | 11 20 |
| x | = | 11 20 | ÷ | 1 40 |
| = | 11 20 | × | 40 |
| = | 11 | × | 2 |
| x | = | 22 |