| ( | 460 | + | 2 | x | ) | ÷ | ( | 780 | + | 3 | x | ) | = | 60 100 |
| 方程两边同时乘以: | ( | 780 | + | 3 | x | ) |
| ( | 460 | + | 2 | x | ) | = | 60 100 | ( | 780 | + | 3 | x | ) |
| 460 | + | 2 | x | = | 60 100 | ( | 780 | + | 3 | x | ) |
| 460 | + | 2 | x | = | 60 100 | × | 780 | + | 60 100 | × | 3 | x |
| 460 | + | 2 | x | = | 468 | + | 9 5 | x |
| 2 | x | − | 9 5 | x | = | 468 | − | 460 |
1 5 | x | = | 468 | − | 460 |
1 5 | x | = | 8 |
| x | = | 8 | ÷ | 1 5 |
| = | 8 | × | 5 |
| x | = | 40 |