| ( | X | + | 800 | − | 2500 | − | 104263 20 | − | 222789 50 | ) | × | 3 4 | ÷ | 27000 | = | 1 20 |
| 方程左边 = | ( | X | + | 800 | − | 2500 | − | 104263 20 | − | 222789 50 | ) | × | 1 36000 |
| ( | X | + | 800 | − | 2500 | − | 104263 20 | − | 222789 50 | ) | × | 1 36000 | = | 1 20 |
| 方程左边 = | X | × | 1 36000 | + | 800 | × | 1 36000 | − | 2500 | × | 1 36000 | − | 104263 20 | × | 1 36000 | − | 222789 50 | × | 1 36000 |
| = | X | × | 1 36000 | + | 1 45 | − | 5 72 | − | 104263 720000 | − | 74263 600000 |
| X= | 1316893 100 |