| ( | 171 | × | 402 | + | 468 | X | ) | ÷ | ( | 171 | + | X | ) | = | 440 |
| 方程两边同时乘以: | ( | 171 | + | X | ) |
| ( | 171 | × | 402 | + | 468 | X | ) | = | 440 | ( | 171 | + | X | ) |
| 171 | × | 402 | + | 468 | X | = | 440 | ( | 171 | + | X | ) |
| 171 | × | 402 | + | 468 | X | = | 440 | × | 171 | + | 440 | X |
| 68742 | + | 468 | X | = | 75240 | + | 440 | X |
| 468 | X | − | 440 | X | = | 75240 | − | 68742 |
| 28 | X | = | 75240 | − | 68742 |
| 28 | X | = | 6498 |
| X | = | 6498 | ÷ | 28 |
| = | 6498 | × | 1 28 |
| = | 3249 | × | 1 14 |
| X | = | 3249 14 |
| X | = | 232.071429 |