| ( | 60 | − | 2 | X | ) | × | 12 | × | 305 | × | 2 | + | 18 | ( | 120 | − | 2 | × | 12 | ) | × | 305 | = | X | × | 12 | × | 400 | × | 4 | + | ( | 120 | − | 2 | × | 12 | ) | × | 12 | × | 400 | × | 2 |
| Left side of the equation = | ( | 60 | − | 2 | X | ) | × | 7320 | + | 5490 | ( | 120 | − | 2 | × | 12 | ) |
| ( | 60 | − | 2 | X | ) | × | 7320 | + | 5490 | ( | 120 | − | 2 | × | 12 | ) | = | X | × | 12 | × | 400 | × | 4 | + | ( | 120 | − | 2 | × | 12 | ) | × | 12 | × | 400 | × | 2 |
| Left side of the equation = | 60 | × | 7320 | − | 2 | X | × | 7320 | + | 5490 | ( | 120 | − | 2 | × | 12 | ) |
| = | 439200 | − | 14640 | X | + | 5490 | ( | 120 | − | 2 | × | 12 | ) |
| = | 439200 | − | 14640 | X | + | 5490 | × | 120 | − | 5490 | × | 2 | × | 12 |
| = | 439200 | − | 14640 | X | + | 658800 | − | 131760 |
| = | 966240 | − | 14640 | X |
| 966240 | − | 14640 | X | = | X | × | 12 | × | 400 | × | 4 | + | ( | 120 | − | 2 | × | 12 | ) | × | 12 | × | 400 | × | 2 |
| Right side of the equation = | X | × | 19200 | + | ( | 120 | − | 2 | × | 12 | ) | × | 9600 |
| 966240 | − | 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 |
| 966240 | − | 14640 | X | = | 19200 | X | + | 921600 |
| - | 14640 | X | − | 19200 | X | = | 921600 | − | 966240 |
| - | 33840 | X | = | 921600 | − | 966240 |
| - | 33840 | X | = | - | 44640 |
| 44640 | = | 33840 | X |
| 33840 | X | = | 44640 |
| X | = | 44640 | ÷ | 33840 |
| = | 44640 | × | 1 33840 |
| = | 62 | × | 1 47 |
| X | = | 62 47 |
| X | = | 1.319149 |