| ( | 400 | − | 4579 50 | ) | × | 160 | X | × | 365 | − | 3561 100 | × | 365 | X | × | 544 | = | 8350000 | + | 10000000 | X |
| 方程左边 = | ( | 400 | − | 4579 50 | ) | × | 58400 | X | − | 35353608 5 | X |
| ( | 400 | − | 4579 50 | ) | × | 58400 | X | − | 35353608 5 | X | = | 8350000 | + | 10000000 | X |
| 方程左边 = | 400 | × | 58400 | X | − | 4579 50 | × | 58400 | X | − | 35353608 5 | X |
| = | 23360000 | X | − | 5348272 | X | − | 35353608 5 | X |
| = | 54705032 5 | X |
54705032 5 | X | = | 8350000 | + | 10000000 | X |
54705032 5 | X | − | 10000000 | X | = | 8350000 |
4705032 5 | X | = | 8350000 |
| X | = | 8350000 | ÷ | 4705032 5 |
| = | 8350000 | × | 5 4705032 |
| = | 1043750 | × | 5 588129 |
| X | = | 5218750 588129 |
| X | = | 8.873478 |