| ( | 1 | − | ( | 95 | − | X | ) | × | 1 200 | ) | × | 216000 | = | 156237 |
| 方程左边 = | 1 | × | 216000 | − | ( | 95 | − | X | ) | × | 1 200 | × | 216000 |
| = | 216000 | − | ( | 95 | − | X | ) | × | 1080 |
| = | 216000 | − | 95 | × | 1080 | + | X | × | 1080 |
| = | 216000 | − | 102600 | + | X | × | 1080 |
| = | 113400 | + | 1080 | X |
| 113400 | + | 1080 | X | = | 156237 |
| 1080 | X | = | 156237 | − | 113400 |
| 1080 | X | = | 42837 |
| X | = | 42837 | ÷ | 1080 |
| = | 42837 | × | 1 1080 |
| = | 14279 | × | 1 360 |
| X | = | 14279 360 |
| X | = | 39.663889 |