| ( | X | − | 60457 20 | ) | × | 59 250 | + | 60457 20 | = | 312141 100 |
| 方程左边 = | X | × | 59 250 | − | 60457 20 | × | 59 250 | + | 60457 20 |
| = | X | × | 59 250 | − | 3566963 5000 | + | 60457 20 |
| = | 59 250 | X | + | 11547287 5000 |
59 250 | X | + | 11547287 5000 | = | 312141 100 |
59 250 | X | = | 312141 100 | − | 11547287 5000 |
59 250 | X | = | 4059763 5000 |
| X | = | 4059763 5000 | ÷ | 59 250 |
| = | 4059763 5000 | × | 250 59 |
| = | 4059763 20 | × | 1 59 |
| X | = | 4059763 1180 |
| X | = | 3440.477119 |