| 5000 | ( | X% | − | 36 500 | ) | × | 149 100 | = | 496 |
| 方程左边 = | 7450 | ( | X% | − | 36 500 | ) |
| 7450 | ( | X% | − | 36 500 | ) | = | 496 |
| 方程左边 = | 7450 | × | X% | − | 7450 | × | 36 500 |
| = | 149 2 | X | − | 2682 5 |
149 2 | X | − | 2682 5 | = | 496 |
149 2 | X | = | 496 | + | 2682 5 |
149 2 | X | = | 5162 5 |
| X | = | 5162 5 | ÷ | 149 2 |
| = | 5162 5 | × | 2 149 |
| X | = | 10324 745 |
| X | = | 13.857718 |