| X | × | 35000 | ( | 1 | − | 25 100 | ) | − | 55 2 | × | 35000 | − | 70000 | = | 0 |
| 方程左边 = | X | × | 35000 | ( | 1 | − | 25 100 | ) | − | 962500 | − | 70000 |
| = | X | × | 35000 | ( | 1 | − | 25 100 | ) | − | 1032500 |
| X | × | 35000 | ( | 1 | − | 25 100 | ) | − | 1032500 | = | 0 |
| 方程左边 = | X | × | 35000 | × | 1 | − | X | × | 35000 | × | 25 100 | − | 1032500 |
| = | X | × | 35000 | − | X | × | 8750 | − | 1032500 |
| = | 26250 | X | − | 1032500 |
| 26250 | X | − | 1032500 | = | 0 |
| 26250 | X | = | 0 | + | 1032500 |
| 26250 | X | = | 1032500 |
| X | = | 1032500 | ÷ | 26250 |
| = | 1032500 | × | 1 26250 |
| = | 118 | × | 1 3 |
| X | = | 118 3 |
| X | = | 39.333333 |