| 16 | x | + | 24 | x | + | 24 | ( | 1 | + | 25 100 | ) | ( | x | + | 4 | ) | = | 960 |
| 方程左边 = | 40 | x | + | 24 | ( | 1 | + | 25 100 | ) | ( | x | + | 4 | ) |
| 40 | x | + | 24 | ( | 1 | + | 25 100 | ) | ( | x | + | 4 | ) | = | 960 |
| 方程左边 = | 40 | x | + | 24 | × | 1 | ( | x | + | 4 | ) | + | 24 | × | 25 100 | ( | x | + | 4 | ) |
| = | 40 | x | + | 24 | ( | x | + | 4 | ) | + | 6 | ( | x | + | 4 | ) |
| = | 40 | x | + | 24 | x | + | 24 | × | 4 | + | 6 | ( | x | + | 4 | ) |
| = | 40 | x | + | 24 | x | + | 96 | + | 6 | ( | x | + | 4 | ) |
| = | 64 | x | + | 96 | + | 6 | ( | x | + | 4 | ) |
| = | 64 | x | + | 96 | + | 6 | x | + | 6 | × | 4 |
| = | 64 | x | + | 96 | + | 6 | x | + | 24 |
| = | 70 | x | + | 120 |
| 70 | x | + | 120 | = | 960 |
| 70 | x | = | 960 | − | 120 |
| 70 | x | = | 840 |
| x | = | 840 | ÷ | 70 |
| = | 840 | × | 1 70 |
| = | 12 | × | 1 |
| x | = | 12 |