| 60000 | ( | 1 | + | 3 200 | X | ) | = | 40 100 | × | 49000 | ÷ | 12 | × | X | × | 13 20 | + | 40 100 | × | 45000 | × | 13 10 |
| Left side of the equation = | 60000 | × | 1 | + | 60000 | × | 3 200 | X |
| = | 60000 | + | 900 | X |
| 60000 | + | 900 | X | = | 40 100 | × | 49000 | ÷ | 12 | × | X | × | 13 20 | + | 40 100 | × | 45000 | × | 13 10 |
| Right side of the equation = | 3185 3 | X | + | 23400 |
| 60000 | + | 900 | X | = | 3185 3 | X | + | 23400 |
| 900 | X | − | 3185 3 | X | = | 23400 | − | 60000 |
| - | 485 3 | X | = | 23400 | − | 60000 |
| - | 485 3 | X | = | - | 36600 |
| 36600 | = | 485 3 | X |
485 3 | X | = | 36600 |
| X | = | 36600 | ÷ | 485 3 |
| = | 36600 | × | 3 485 |
| = | 7320 | × | 3 97 |
| X | = | 21960 97 |
| X | = | 226.391753 |