| X | ÷ | 102 | + | ( | 494 5 | − | X | ) | ÷ | 1000 | = | 61 200 |
| 方程左边 = | 1 102 | X | + | 494 5 | × | 1 1000 | − | X | × | 1 1000 |
| = | 1 102 | X | + | 247 2500 | − | X | × | 1 1000 |
| = | 449 51000 | X | + | 247 2500 |
449 51000 | X | + | 247 2500 | = | 61 200 |
449 51000 | X | = | 61 200 | − | 247 2500 |
449 51000 | X | = | 1031 5000 |
| X | = | 1031 5000 | ÷ | 449 51000 |
| = | 1031 5000 | × | 51000 449 |
| = | 1031 5 | × | 51 449 |
| X | = | 52581 2245 |
| X | = | 23.421381 |