| ( | 60 | − | 2 | X | ) | × | 12 | × | 305 | × | 2 | + | 16 | ( | 120 | − | 2 | × | 12 | ) | × | 305 | = | X | × | 12 | × | 400 | × | 4 | + | ( | 120 | − | 2 | × | 12 | ) | × | 12 | × | 400 | × | 2 |
| Left side of the equation = | ( | 60 | − | 2 | X | ) | × | 7320 | + | 4880 | ( | 120 | − | 2 | × | 12 | ) |
| ( | 60 | − | 2 | X | ) | × | 7320 | + | 4880 | ( | 120 | − | 2 | × | 12 | ) | = | X | × | 12 | × | 400 | × | 4 | + | ( | 120 | − | 2 | × | 12 | ) | × | 12 | × | 400 | × | 2 |
| Left side of the equation = | 60 | × | 7320 | − | 2 | X | × | 7320 | + | 4880 | ( | 120 | − | 2 | × | 12 | ) |
| = | 439200 | − | 14640 | X | + | 4880 | ( | 120 | − | 2 | × | 12 | ) |
| = | 439200 | − | 14640 | X | + | 4880 | × | 120 | − | 4880 | × | 2 | × | 12 |
| = | 439200 | − | 14640 | X | + | 585600 | − | 117120 |
| = | 907680 | − | 14640 | X |
| 907680 | − | 14640 | X | = | X | × | 12 | × | 400 | × | 4 | + | ( | 120 | − | 2 | × | 12 | ) | × | 12 | × | 400 | × | 2 |
| Right side of the equation = | X | × | 19200 | + | ( | 120 | − | 2 | × | 12 | ) | × | 9600 |
| 907680 | − | 14640 | X | = | 19200 | X | + | ( | 120 | − | 2 | × | 12 | ) | × | 9600 |
| Right side of the equation = | 19200 | X | + | 120 | × | 9600 | − | 2 | × | 12 | × | 9600 |
| = | 19200 | X | + | 1152000 | − | 230400 |
| = | 19200 | X | + | 921600 |
| 907680 | − | 14640 | X | = | 19200 | X | + | 921600 |
| - | 14640 | X | − | 19200 | X | = | 921600 | − | 907680 |
| - | 33840 | X | = | 921600 | − | 907680 |
| - | 33840 | X | = | 13920 |
| - | 13920 | = | 33840 | X |
| 33840 | X | = | - | 13920 |
| X | = | - | 13920 | ÷ | 33840 |
| = | - | 13920 | × | 1 33840 |
| = | - | 58 | × | 1 141 |
| X | = | - | 58 141 |
| X | = | - 0.411348 |