| 36 | X | − | ( | 4479 2 | + | 249 20 | X | ) | − | ( | 36 | X | × | 13 100 | − | 11 4 | X | ) | × | 12 100 | = | 0 |
| 方程左边 = | 36 | X | − | 4479 2 | − | 249 20 | X | − | ( | 36 | X | × | 13 100 | − | 11 4 | X | ) | × | 12 100 |
| = | 471 20 | X | − | 4479 2 | − | ( | 36 | X | × | 13 100 | − | 11 4 | X | ) | × | 12 100 |
| = | 471 20 | X | − | 4479 2 | − | 36 | X | × | 13 100 | × | 12 100 | + | 11 4 | X | × | 12 100 |
| = | 471 20 | X | − | 4479 2 | − | 351 625 | X | + | 33 100 | X |
| = | 14574 625 | X | − | 4479 2 |
14574 625 | X | − | 4479 2 | = | 0 |
14574 625 | X | = | 0 | + | 4479 2 |
14574 625 | X | = | 4479 2 |
| X | = | 4479 2 | ÷ | 14574 625 |
| = | 4479 2 | × | 625 14574 |
| = | 1493 2 | × | 625 4858 |
| X | = | 933125 9716 |
| X | = | 96.040037 |