| X | × | 22500 | ( | 1 | − | 10 100 | ) | = | ( | 240 | × | 22500 | + | 1700000 | ) | ( | 1 | + | 25 100 | ) |
| 方程左边 = | X | × | 22500 | × | 1 | − | X | × | 22500 | × | 10 100 |
| = | X | × | 22500 | − | X | × | 2250 |
| = | 20250 | X |
| 20250 | X | = | ( | 240 | × | 22500 | + | 1700000 | ) | ( | 1 | + | 25 100 | ) |
| 方程右边 = | 240 | × | 22500 | ( | 1 | + | 25 100 | ) | + | 1700000 | ( | 1 | + | 25 100 | ) |
| = | 5400000 | ( | 1 | + | 25 100 | ) | + | 1700000 | ( | 1 | + | 25 100 | ) |
| = | 5400000 | × | 1 | + | 5400000 | × | 25 100 | + | 1700000 | ( | 1 | + | 25 100 | ) |
| = | 5400000 | + | 1350000 | + | 1700000 | ( | 1 | + | 25 100 | ) |
| = | 6750000 | + | 1700000 | ( | 1 | + | 25 100 | ) |
| = | 6750000 | + | 1700000 | × | 1 | + | 1700000 | × | 25 100 |
| = | 6750000 | + | 1700000 | + | 425000 |
| = | 8875000 |
| 20250 | X | = | 8875000 |
| X | = | 8875000 | ÷ | 20250 |
| = | 8875000 | × | 1 20250 |
| = | 35500 | × | 1 81 |
| X | = | 35500 81 |
| X | = | 438.271605 |