FEE
      +--------
FUPHF | PRUUUEF
       -TUHRE
        =====
        XEFTEE
       -XFURHU
        ======
         XRXHTF
        -XFURHU
         ======
           FFPR

base: 9
letters: EFHJPRTUX
difficulty: intermediate
restrictions: no multiplication
missing: J