| x | × | 8 | ( | 120 | ÷ | 26600 | + | 180 | ÷ | 40000 | + | 60 | ÷ | 60000 | ) | = | 1 |
| 方程左边 = | x | × | 8 | × | 120 | ÷ | 26600 | + | x | × | 8 | × | 180 | ÷ | 40000 | + | x | × | 8 | × | 60 | ÷ | 60000 |
| = | x | × | 24 665 | + | x | × | 9 250 | + | x | × | 1 125 |
| = | 2663 33250 | x |
2663 33250 | x | = | 1 |
| x | = | 1 | ÷ | 2663 33250 |
| = | 1 | × | 33250 2663 |
| x | = | 33250 2663 |
| x | = | 12.485918 |