| ( | ( | X | × | 6 100 | × | 180 | ÷ | 360 | ) | + | X | ) | × | 69791 10000 | × | 103 100 | = | 40000000 |
| 方程左边 = | ( | ( | X | × | 6 100 | × | 180 | ÷ | 360 | ) | + | X | ) | × | 7188473 1000000 |
| ( | ( | X | × | 6 100 | × | 180 | ÷ | 360 | ) | + | X | ) | × | 7188473 1000000 | = | 40000000 |
| 方程左边 = | ( | X | × | 6 100 | × | 180 | ÷ | 360 | ) | × | 7188473 1000000 | + | X | × | 7188473 1000000 |
| = | X | × | 6 100 | × | 180 | ÷ | 360 | × | 7188473 1000000 | + | 7188473 1000000 | X |
| = | X | × | 21565419 100000000 | + | 7188473 1000000 | X |