| ( | X | − | 60457 20 | ) | × | 191 250 | + | 60457 20 | = | 312141 100 |
| 方程左边 = | X | × | 191 250 | − | 60457 20 | × | 191 250 | + | 60457 20 |
| = | X | × | 191 250 | − | 11547287 5000 | + | 60457 20 |
| = | 191 250 | X | + | 3566963 5000 |
191 250 | X | + | 3566963 5000 | = | 312141 100 |
191 250 | X | = | 312141 100 | − | 3566963 5000 |
191 250 | X | = | 12040087 5000 |
| X | = | 12040087 5000 | ÷ | 191 250 |
| = | 12040087 5000 | × | 250 191 |
| = | 12040087 20 | × | 1 191 |
| X | = | 12040087 3820 |
| X | = | 3151.855236 |