| ( | 1050 | × | 12 | − | 70 100 | × | 60 | X | × | 9 100 | ) | ÷ | ( | 30 100 | × | 60 | X | + | 2 100 | × | 60 | X | ) | = | 96 2500 |
| 方程两边同时乘以: | ( | 30 100 | × | 60 | X | + | 2 100 | × | 60 | X | ) |
| ( | 1050 | × | 12 | − | 70 100 | × | 60 | X | × | 9 100 | ) | = | 96 2500 | ( | 30 100 | × | 60 | X | + | 2 100 | × | 60 | X | ) |
| 1050 | × | 12 | − | 70 100 | × | 60 | X | × | 9 100 | = | 96 2500 | ( | 30 100 | × | 60 | X | + | 2 100 | × | 60 | X | ) |
| 1050 | × | 12 | − | 70 100 | × | 60 | X | × | 9 100 | = | 96 2500 | × | 30 100 | × | 60 | X | + | 96 2500 | × | 2 100 | × | 60 | X |
| 12600 | − | 189 50 | X | = | 432 625 | X | + | 144 3125 | X |
| 12600 | − | 189 50 | X | = | 2304 3125 | X |
| - | 189 50 | X | − | 2304 3125 | X | = | - | 12600 |
| - | 28233 6250 | X | = | - | 12600 |
| 12600 | = | 28233 6250 | X |
28233 6250 | X | = | 12600 |
| X | = | 12600 | ÷ | 28233 6250 |
| = | 12600 | × | 6250 28233 |
| = | 1400 | × | 6250 3137 |
| X | = | 8750000 3137 |
| X | = | 2789.28913 |