ENU
       +---------
NWUENM | PXUEMXNT
        -MCEWPE
         ======
         UTCPXPN
        -UTENPTC
         =======
           MWEMQT
          -NWUENM
           ======
           NTUWUW

base: 10
letters: CEMNPQTUWX
difficulty: intermediate
restrictions: no multiplication