| ( | 400 | − | 4579 50 | ) | × | 155 | X | × | 365 | − | 3561 100 | × | 365 | X | × | 549 | = | 8350000 | + | 10000000 | X |
| 方程左边 = | ( | 400 | − | 4579 50 | ) | × | 56575 | X | − | 142714197 20 | X |
| ( | 400 | − | 4579 50 | ) | × | 56575 | X | − | 142714197 20 | X | = | 8350000 | + | 10000000 | X |
| 方程左边 = | 400 | × | 56575 | X | − | 4579 50 | × | 56575 | X | − | 142714197 20 | X |
| = | 22630000 | X | − | 10362277 2 | X | − | 142714197 20 | X |
| = | 206263033 20 | X |
206263033 20 | X | = | 8350000 | + | 10000000 | X |
206263033 20 | X | − | 10000000 | X | = | 8350000 |
6263033 20 | X | = | 8350000 |
| X | = | 8350000 | ÷ | 6263033 20 |
| = | 8350000 | × | 20 6263033 |
| X | = | 167000000 6263033 |
| X | = | 26.664397 |