| X | × | 30 | × | 12 | + | X | × | 40 100 | × | 60 | × | 12 | = | X | × | 60 | × | 4 | + | X | × | 20 | × | 12 | + | 40000 |
| 方程左边 = | X | × | 360 | + | X | × | 288 |
| = | 648 | X |
| 648 | X | = | X | × | 60 | × | 4 | + | X | × | 20 | × | 12 | + | 40000 |
| 方程右边 = | X | × | 240 | + | X | × | 240 | + | 40000 |
| = | 480 | X | + | 40000 |
| 648 | X | = | 480 | X | + | 40000 |
| 648 | X | − | 480 | X | = | 40000 |
| 168 | X | = | 40000 |
| X | = | 40000 | ÷ | 168 |
| = | 40000 | × | 1 168 |
| = | 5000 | × | 1 21 |
| X | = | 5000 21 |
| X | = | 238.095238 |