| ( | X | + | 300 | ÷ | 12 | ) | × | 60 | + | 231 | X | + | ( | X | − | 200 | ÷ | 12 | ) | × | 36 | = | 38832 |
| 方程左边 = | X | × | 60 | + | 300 | ÷ | 12 | × | 60 | + | 231 | X | + | ( | X | − | 200 | ÷ | 12 | ) | × | 36 |
| = | X | × | 60 | + | 1500 | + | 231 | X | + | ( | X | − | 200 | ÷ | 12 | ) | × | 36 |
| = | 291 | X | + | 1500 | + | ( | X | − | 200 | ÷ | 12 | ) | × | 36 |
| = | 291 | X | + | 1500 | + | X | × | 36 | − | 200 | ÷ | 12 | × | 36 |
| = | 291 | X | + | 1500 | + | X | × | 36 | − | 600 |
| = | 327 | X | + | 900 |
| 327 | X | + | 900 | = | 38832 |
| 327 | X | = | 38832 | − | 900 |
| 327 | X | = | 37932 |
| X | = | 37932 | ÷ | 327 |
| = | 37932 | × | 1 327 |
| = | 12644 | × | 1 109 |
| X | = | 12644 109 |
| X | = | 116 |