| ( | X | − | 40 | ) | ( | 150 | − | 5 | × | 60 | ÷ | 10 | ) | = | 5600 |
| 方程左边 = | X | ( | 150 | − | 5 | × | 60 | ÷ | 10 | ) | − | 40 | ( | 150 | − | 5 | × | 60 | ÷ | 10 | ) |
| = | X | × | 150 | − | X | × | 5 | × | 60 | ÷ | 10 | − | 40 | ( | 150 | − | 5 | × | 60 | ÷ | 10 | ) |
| = | X | × | 150 | − | X | × | 30 | − | 40 | ( | 150 | − | 5 | × | 60 | ÷ | 10 | ) |
| = | 120 | X | − | 40 | ( | 150 | − | 5 | × | 60 | ÷ | 10 | ) |
| = | 120 | X | − | 40 | × | 150 | + | 40 | × | 5 | × | 60 | ÷ | 10 |
| = | 120 | X | − | 6000 | + | 1200 |
| = | 120 | X | − | 4800 |
| 120 | X | − | 4800 | = | 5600 |
| 120 | X | = | 5600 | + | 4800 |
| 120 | X | = | 10400 |
| X | = | 10400 | ÷ | 120 |
| = | 10400 | × | 1 120 |
| = | 260 | × | 1 3 |
| X | = | 260 3 |
| X | = | 86.666667 |