| X | − | ( | X | − | 21687 50 | − | 5000 | − | 1000 | − | 1500 | ) | × | 3 100 | = | 378313 50 |
| 方程左边 = | X | − | X | × | 3 100 | + | 21687 50 | × | 3 100 | + | 5000 | × | 3 100 | + | 1000 | × | 3 100 | + | 1500 | × | 3 100 |
| = | X | − | X | × | 3 100 | + | 65061 5000 | + | 150 | + | 30 | + | 45 |
| = | 97 100 | X | + | 1190061 5000 |
97 100 | X | + | 1190061 5000 | = | 378313 50 |
97 100 | X | = | 378313 50 | − | 1190061 5000 |
97 100 | X | = | 36641239 5000 |
| X | = | 36641239 5000 | ÷ | 97 100 |
| = | 36641239 5000 | × | 100 97 |
| = | 36641239 50 | × | 1 97 |
| X | = | 36641239 4850 |
| X | = | 7554.894639 |