| 60000 | ( | 1 | + | 3 200 | X | ) | = | 40 100 | ( | 105000 | ÷ | 12 | × | X | × | 13 20 | + | 9000 | ÷ | 12 | × | X | × | 13 10 | ) |
| 方程左边 = | 60000 | × | 1 | + | 60000 | × | 3 200 | X |
| = | 60000 | + | 900 | X |
| 60000 | + | 900 | X | = | 40 100 | ( | 105000 | ÷ | 12 | × | X | × | 13 20 | + | 9000 | ÷ | 12 | × | X | × | 13 10 | ) |
| 方程右边 = | 40 100 | × | 105000 | ÷ | 12 | × | X | × | 13 20 | + | 40 100 | × | 9000 | ÷ | 12 | × | X | × | 13 10 |
| = | 2275 | X | + | 390 | X |
| = | 2665 | X |
| 60000 | + | 900 | X | = | 2665 | X |
| 900 | X | − | 2665 | X | = | - | 60000 |
| - | 1765 | X | = | - | 60000 |
| 60000 | = | 1765 | X |
| 1765 | X | = | 60000 |
| X | = | 60000 | ÷ | 1765 |
| = | 60000 | × | 1 1765 |
| = | 12000 | × | 1 353 |
| X | = | 12000 353 |
| X | = | 33.994334 |