| ( | x | − | 48 | ) | × | 3 4 | ÷ | 400 | = | ( | ( | x | − | 168 | ) | × | 3 4 | − | 50 | ) | ÷ | 440 |
| 方程左边 = | ( | x | − | 48 | ) | × | 3 1600 |
| ( | x | − | 48 | ) | × | 3 1600 | = | ( | ( | x | − | 168 | ) | × | 3 4 | − | 50 | ) | ÷ | 440 |
| 方程左边 = | x | × | 3 1600 | − | 48 | × | 3 1600 |
| = | x | × | 3 1600 | − | 9 100 |
3 1600 | x | − | 9 100 | = | ( | ( | x | − | 168 | ) | × | 3 4 | − | 50 | ) | ÷ | 440 |
| 方程右边 = | ( | x | − | 168 | ) | × | 3 4 | × | 1 440 | − | 50 | × | 1 440 |
| = | ( | x | − | 168 | ) | × | 3 1760 | − | 5 44 |
| = | x | × | 3 1760 | − | 168 | × | 3 1760 | − | 5 44 |
| = | x | × | 3 1760 | − | 63 220 | − | 5 44 |
| = | 3 1760 | x | − | 2 5 |
3 1600 | x | − | 9 100 | = | 3 1760 | x | − | 2 5 |
3 1600 | x | − | 3 1760 | x | = | - | 2 5 | + | 9 100 |
3 17600 | x | = | - | 2 5 | + | 9 100 |
3 17600 | x | = | - | 31 100 |
| x | = | - | 31 100 | ÷ | 3 17600 |
| = | - | 31 100 | × | 17600 3 |
| = | - | 31 | × | 176 3 |
| x | = | - | 5456 3 |
| x | = | - 1818.666667 |