| 446 | × | 97 250 | + | 309 500 | x | + | 147 250 | ( | 1261 | − | 446 | − | x | ) | = | 75367 100 |
| 方程左边 = | 21631 125 | + | 309 500 | x | + | 147 250 | ( | 1261 | − | 446 | − | x | ) |
21631 125 | + | 309 500 | x | + | 147 250 | ( | 1261 | − | 446 | − | x | ) | = | 75367 100 |
| 方程左边 = | 21631 125 | + | 309 500 | x | + | 147 250 | × | 1261 | − | 147 250 | × | 446 | − | 147 250 | x |
| = | 21631 125 | + | 309 500 | x | + | 185367 250 | − | 32781 125 | − | 147 250 | x |
| = | 163067 250 | + | 3 100 | x |
163067 250 | + | 3 100 | x | = | 75367 100 |
3 100 | x | = | 75367 100 | − | 163067 250 |
3 100 | x | = | 50701 500 |
| x | = | 50701 500 | ÷ | 3 100 |
| = | 50701 500 | × | 100 3 |
| = | 50701 5 | × | 1 3 |
| x | = | 50701 15 |
| x | = | 3380.066667 |